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Income Tax

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Savings and dividend taxation bands and allowances: Quick Reference Guide

Previously we have written articles covering the new taxation rules surrounding savings income and dividends. Here we provide a series of scenarios to show how these interact with an individual’s personal allowance and tax rates.
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High income child benefit charge

This article explains how the tax charge works for individuals affected by the high income child benefit charge.
Brainstorming

My investment is paying dividends – maybe too much!

From 6th April 2018 the dividend allowance will reduce to £2,000. Some of those impacted will be investors and there is an opportunity for some simple planning in this area to avoid some unnecessary tax.
Analysis

Dividend taxation for investors

Since April 2016 dividends received by an investor have been considered gross following the abolition of the 10% tax credit. Individuals now have a £5,000 dividend allowance, this article demonstrates how the band works.
Group of people

HMRC to recalculate wholly disproportionate gains on part surrenders and part assignments

This article provides an overview of the new application process introduced in the Finance Bill 2017 which a policyholder must follow to have their gains on a part surrender or a part assignment recalculated by HMRC.
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Remittance to the UK – a taxing decision

This article summarises the key points for international advisers when deciding whether to use the remittance basis of taxation.

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