5000 Personal reliefs
Contents:
- 5000 Personal reliefs – key points
- 5010 Personal reliefs – overview
- 5020 Personal allowance
- 5030 Reduced personal allowance for those with income exceeding £100,000
- 5040 Transferable tax allowances for married couples and civil partners
- 5050 Tax reductions for married couples and civil partners
- 5060 Elections to transfer relief
- 5070 Allowance for the year of marriage/civil partnership and separation/death
- 5080 Blind person’s allowance
- 5090 Personal reliefs for non-residents