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FOR FINANCIAL ADVISERS ONLY

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Income 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.
sterling notes

The 0% rate of tax on Savings Income

With effect from 6 April 2015 the starting rate of tax for savings income was reduced from 10% to a zero rate. In addition, the savings rate band was increased from £2880 per year to £5000 and the ability to claim tax free interest was introduced but what does this all mean to investors?
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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.
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.
Couple

Taxation of collectives held directly

This article looks at the taxation of a collective investment when owned directly by a UK resident investor and considers any additional liability which may fall on the investor.
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Savings and dividend taxation bands and allowances

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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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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