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Personal Tax

Find the Personal Tax answers you need in the UK’s definitive source of practical tax guidance

The Tolley+™ Guidance Personal Tax Module - expert practical personal tax guidance, examples and template documents that demonstrate how to apply legislation in real-world client situations.

The Tolley+ Guidance Personal Tax module provides practical help and guidance for tax advisers on the completion of personal tax returns and provision of personal tax advice to individuals. It is structured in easy to follow, bite-size sections with worked examples, checklists, flowcharts, pro-formas and template letters supported by links to the underlying sources, legislation, case law and HMRC materials.

Personal Tax
The Personal Tax module covers every situation from smaller customers with relatively simple tax affairs to the complex affairs of High Net Worth Individuals.
Personal Tax
The module’s compliance section follows the format of the Tax Return, with notes covering the various sources of income, allowances and reliefs, supporting the completion of the return from start to finish.
Personal Tax
The administration section covering topics such as late filing and penalties, focusing on the practicalities of bringing a client’s affairs up to date.
Personal Tax
A large section on planning opportunities and tax efficient investments covers the practical implications of advice, with checklists and templates.

Our Personal Tax Experts

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Tax Areas

Popular Articles

Bad debts

Bad debtsBad debts usually arise where goods or services have been provided to a customer, for which payment has not been received within a reasonable or specified time period, or for which the customer is unable to pay. It is necessary to determine the quantum of relief that can be claimed for bad

14 Jul 2020 15:34 | Produced by Tolley Read more Read more

Taxation of loan relationships

Taxation of loan relationshipsThe vast majority of companies will have loan relationships and so will need to consider how they are taxed under the loan relationship rules. There are also specific provisions dealing with relevant non-lending relationships and other deemed loan relationships.

14 Jul 2020 13:48 | Produced by Tolley Read more Read more

VAT registration ― change of VAT registration details

VAT registration ― change of VAT registration detailsVAT registered persons must keep their VAT registration details up to date and notify HMRC of any changes. Failure to notify HMRC by the relevant time could result in a penalty. For guidance regarding penalties for failure to notify please see the

14 Jul 2020 13:57 | Produced by Tolley Read more Read more