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.
The Personal Tax module covers every situation from smaller customers with relatively simple tax affairs to the complex affairs of High Net Worth Individuals.
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.
The administration section covering topics such as late filing and penalties, focusing on the practicalities of bringing a client’s affairs up to date.
A large section on planning opportunities and tax efficient investments covers the practical implications of advice, with checklists and templates.
Topics We Cover
Additional information supplementary pages Administration Enquiries, penalties and appeals Family tax planning Main tax return Other supplementary pages Overseas tax planning Tax efficient investments Topical issues Year end tax planningOur Personal Tax Experts
Tax Areas
Address the tax issues that affect larger companies and multinational groups – from corporation tax compliance matters, to more complex tax advisory issues such as sales, acquisitions and flotations; company reorganisations and demergers; and international aspects including transfer pricing.
Understand and answer the tax, national insurance and employment law questions that relate to employees and payroll operation. Employers, payroll operators, advisers and HR professionals can find practical and wide-ranging help in an easy-to-navigate online service.
This section tackles the myriad of tax issues faced by entrepreneurs and their businesses. It provides in-depth practical material to help you deal with compliance effectively and efficiently, whilst identifying areas of potential risk and ensuring all available relief are claimed.
Essential guidance on whether you are completing or reviewing tax returns, or dealing with tax planning work. Tax compliance topics are structured around the pages of the tax return, helping you find exactly what you need. You will also find a wealth of information to help you structure your clients’ affairs efficiently.
This section provides comprehensive advice on private client matters. For practitioners unfamiliar with this specialist area, it explains complex concepts in plain language. For the specialist private client practitioner, it goes beyond the summary of legislation found in other tax publications, and provides practical guidance on the effect of the law.
This section provides you with practical assistance to understand the VAT issues for domestic and international business transactions. It offers businesses and tax practitioners' practical tools and up-to-date information on all aspects of VAT and Customs Duty
Latest Personal Tax News
The Welsh Revenue Authority (WRA) has published its Corporate Plan 2025 to 2028....
This Order provides for an increase in the various rates of carer’s allowance, attendance allowance, disability living allowance, industrial injuries...
31 March 2025 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors...
HM Treasury has issued a Call for Evidence - Independent Loan Charge Review 2025....
The CIOT has published its response to the inquiry into the Scottish Budget process in practice. The response focuses on the effectiveness of the...
Popular Articles
Income tax losses ― overview
Income tax losses ― overviewIncome tax losses can arise due to a number of reasons, but not all losses can be relieved against total income and some losses can only be set against certain types of component income. The table below is a summary of the main reliefs for income tax losses.Summary of
Exemption ― burial and cremation
Exemption ― burial and cremationThis guidance note provides an overview of the VAT treatment of services that are provided in connection with the burial or cremation of human remains.VAT treatmentThe following services are exempt from VAT:•the disposal of the remains of the dead•making arrangements
Qualifying charitable donations
Qualifying charitable donationsCompanies can obtain corporation tax relief for qualifying payments or certain transfers of assets to charity under the qualifying charitable donations regime. Definition of qualifying charitable donationThe definition of ‘qualifying charitable donations’
