Titlebook: St James‘s Place Tax Guide 2010-2011; Walter Sinclair,Barry Lipkin Book 2010 Palgrave Macmillan, a division of Macmillan Publishers Limite

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Computing Your Income Tax Bill,Your ‘total income’ (see below) less your allowances for the tax year (3.0) will be subjected to income tax at the basic higher and additional rates according to the following table:

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Income from Dividends and Interest,This chapter broadly covers savings income and dividends, including certain tax efficient investments. From 6 April 2005 the legislation contained in ICTA and subsequent Finance Acts was broadly consolidated into ITTOIA Ss365– 573 and Parts 5–7 of Sch 2 and references to schedules for income no longer apply although the basic rules remain.

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Partnerships,Special rules relate to the taxation of partnerships and these are covered in the following sections. Note that the present system operates generally from 1997–98 and for partnerships . (12.2). From 2005– 06, rewritten legislation is applied by Ss846–863 in ITTOIA (2.10).

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Returns, Assessments and Repayment Claims,This chapter covers administrative matters, largely to be found in the Taxes Management Act 1970 (TMA). With effect from 1996–97, radical changes took effect, with the introduction of the new self-assessment system. This is dealt with below.

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Non-Residents, Visitors and Immigrants,This chapter has been kept as short as possible, in order to provide a simplified introduction to the UK’s approach to taxing your income, if you are a non-resident, visitor or immigrant. We have many more taxes, for which you should refer to the relevant chapters.

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