For an overview of recent HMRC guidance generally, see our summary here.
In relation to employment income, personal taxes, trusts and estates, HMRC have updated their guidance on all of the following topics:
- Enterprise Investment Scheme – Income Tax relief (Self Assessment helpsheet HS341);
- Gains on UK life insurance policies (Self Assessment helpsheet HS320);
- Qualifying care relief for carers (Self Assessment helpsheet HS236);
- Trusts and Capital Gains Tax (Self Assessment helpsheet HS294);
- Beneficiaries receiving capital payments from non-resident trust (Self Assessment helpsheet HS301);
- Negligible value claims and Income Tax losses on disposal of shares (Self Assessment helpsheet HS286);
- Seed Enterprise Investment Scheme – Income Tax and Capital Gains Tax reliefs (Self Assessment helpsheet HS393);
- Venture Capital Trusts and Capital Gains Tax (Self Assessment helpsheet HS298);
- Community Investment Tax Relief (Self Assessment helpsheet HS237);
- Tell HMRC about a student or postgraduate loan in your tax return;
- Payments in kind and asset transfers (Self Assessment helpsheet HS213);
- How to complete your tax return for Self Assessment;
- Other taxable income for Self Assessment helpsheet (HS325);
- Limit on Income Tax reliefs (Self Assessment helpsheet HS204);
- Pension savings – tax charges (Self Assessment helpsheet HS345);
- Employment-related shares and securities (Self Assessment helpsheet HS305);
- Self Assessment: Lloyd’s underwriters (SA103L);
- Trusts and settlements – income treated as the settlor’s income;
- Living accommodation (Self Assessment helpsheet HS202);
- Self Assessment: appeal against penalties for late filing and late payment;
- Accrued Income Scheme (Self Assessment helpsheet HS343);
- Self Assessment: Employment (SA102);
- Self Assessment: Trust and Estate Tax Return (SA900);
- Self Assessment: Trust and Estate Trade (SA901);
- Self Assessment: Partnership savings, investments and other income (SA804);
- Self Assessment: additional information (SA101);
- Self Assessment: Trust and Estate income from membership of Lloyd’s (SA901L);
- Self Assessment: Trust and Estate Partnership (SA902);
- Self Assessment: Tax Return for Trustees of Registered Pension Schemes (SA970);
- Trust Management Expenses (TMEs) (Self Assessment helpsheet HS392);
- Self Assessment: Short Tax Return notes (SA211);
- Self Assessment: ministers of religion (SA102M);
- Self Assessment: Northern Ireland Legislative Assembly (SA102MLA);
- Self Assessment: Scottish Parliament (SA102MSP);
- Self Assessment: Senedd Cymru – Welsh Parliament (SA102MS);
- Self Assessment: Estate Pension Charges etc (SA923);
- Self Assessment: Trust and Estate Charities (SA907);
- Self Assessment: tax calculation summary (SA110); and
- Self Assessment: Trusts etc (SA107).
Related content from Claritax Books
Pension Tax Guide is a thorough and practical guide to the complexities of the UK pension rules, and to the part they play in legitimate tax planning. Suitable for accountants, tax specialists and other finance professionals, the book is written by Katharine Lindley, a client director with EQ Investors.
