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Tax rates and allowances

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Key dates and deadlines
This is a summary of the key filing and payment dates.
Income tax
Tax rates and allowances.
Corporation tax
Details of corporation tax rates and bands.
Inheritance tax
Inheritance tax rates and allowances.
Capital gains tax
Capital gains tax rates and allowances.
VAT rates
VAT rates, schemes and thresholds
National insurance contributions
National insurance contributions and rates
Residential property letting
Residential property letting tax rates and allowances.
Main capital allowances
Reduce your business tax liability with your capital expenditure.
Business deductions
In order to attract a deduction in computing the profits of a trade or business any expenses must be incurred wholly and exclusively for the purpose of the trade. Capital expenditure is not an allowable expense (capital allowances are claimed on these costs), and certain other expenses are barred by statute.
Penalties for late returns
The tax system has many fines and penalties for those that do not file or pay on time. Make sure you do not become liable to any of these fines or penalties.
Trusts and settlements
Trusts and settlements - tax rates and allowances.
Non domiciled individuals
The basics of the non domicile charge.
Qualification for a small or medium sized company
Qualification to be a small or medium sized company applies if two or more of the following criteria are met in the current and preceding year.
Green travel allowances
There are a number of schemes intended to encourage employers to make arrangements for their staff to travel to work by more environmentally beneficial means.
Mileage allowances
Current and previous mileage allowances.
Vehicle benefits 2012/13
This remains on our website in order to assist with completion of 2012/13 P11Ds.
Vehicle benefits 2013/14
Check your benefit for this tax year.
Vehicle benefits 2011/12
Vehicle benefits. Check your benefit for the last tax year.
Vehicle duties
Vehicle duties
Pension premiums
There are limits that may be contributed to a registered pension scheme without incurring a tax charge. The maximum amount on which an individual can claim tax relief in any tax year is the greater of the individual's UK relevant earnings or £3,600.
EIS and VCT
Enterprise investment schemes and venture capital trusts.
ISAs
Details of this year’s investment maximums for ISAs.
Stamp taxes
Details of the rates and types of stamp taxes.
Air passenger duty rates
Air passenger duty rates.
Landfill tax
Landfill tax rates
Charitable giving
Charitable giving.
Tax credits
Tax credits rates
State pension
State pension rates and allowances.
Selected benefit rates
Selected benefit rates.