Resources

  • Plant and machinery allowances and the allowances available for other assets.
  • Standard and higher rates of capital gains tax (CGT) together with the annual exemption. The special rate of CGT and the limit applying for entrepreneurs’ relief purposes.
  • Weekly amounts of child / working tax credits and child benefit.
  • Companies pay corporation tax on their income and gains. View the current rates and estimate the tax due.
  • Estimate your personal income tax liability using the current rates. View the current rates here.
  • The annual ISA investment limits.
  • Inheritance tax rates and allowances.
  • The current percentages of Land and Buildings Transaction Tax for Scotland.
  • Earnings thresholds and contribution percentages for Class 1 (employed), Class 2 and 4 (self-employed) and Class 3 (voluntary) national insurance contributions.
  • Details of the amounts of tax relievable pension contributions for individuals and employers.
  • The current percentages of stamp duty and stamp duty land tax.
  • Current weekly amounts.
  • EIS, SEIS, VCTs and SIR.
  • The current VAT percentages and the annual registration and deregistration thresholds.
  • Calculate the taxable benefit using the relevant tables for employer provided cars, vans and related fuel.

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