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About The Guide

Income Tax

Capital Gains Tax

Corporation Tax

Main Capital Allowances

Value Added Tax

Inheritance Tax

Vehicle Benefits

Mileage Allowances

National
Insurance Contributions

Key Dates & Deadlines

Pension Premiums

Profit Related Pay

Charitable Giving

Savings & Investments

Some Useful Rates

Stamp Duties

Budget Report

     


Charitable Giving

Give As You Earn

  1. Employees may authorise participating employers to deduct donations from their gross salary for forwarding to their nominated charities.


  2. Employees receive tax relief in full on their donations.

Gift Aid

  1. Individuals are able to claim higher rate relief on cash gifts and payments to charities under gift aid. Basic rate tax is treated as having been deducted, so you must pay enough tax for the year to cover the tax witheld from your Gift Aid payment.

  2. Special tax reliefs apply to gifts to charities of certain types of shares and securities.