Personal Allowances

06 August 2026

Updating the personal allowance
The cost of removing the freeze on the personal allowance, which the Institute for Fiscal Studies has been examining

08 June 2026

Investment bonds: calculating the tax on a chargeable event gain
The full six-step HMRC method to ensure that the correct tax liability (and top-slicing relief) is calculated. Here, we set out the process and include a suggested pro forma for 2025/26 and 2026/27

05 June 2026

Making pension contributions to reclaim the personal allowance
How effective tax relief of 60% or more can be obtained on pension contributions where clients are able to reclaim their personal allowance

19 May 2026

Personal Allowances
An overview of the income tax personal allowances, mainly focusing on the personal allowance, the personal savings allowance, the dividend allowance, the married couples allowance and the marriage allowance.

14 May 2026

Case studies: maximising the use of your client's personal allowances
How to apply personal allowances in the correct and most tax effective way

13 May 2026

The personal allowance
Availability and nature of the personal allowance and how it can become restricted

20 March 2026

Blind person's allowance
Availability and nature of relief for the blind person�s allowance

20 March 2026

The married couple's age allowance
Availability and nature of married couple�s age allowance relief

20 March 2026

Maintenance payments
Availability and nature of relief for maintenance payments

13 March 2026

Marriage/civil partnerships: income tax and personal allowance implications
The main income tax and personal allowance related issues connected with marriage and civil partnership

12 March 2026

Personal allowances in the year of marriage or civil partnership
The effect on personal allowances in the year of marriage or civil partnership

02 March 2026

Mini case studies illustrating how savings income is taxed
How the starting rate band and the personal savings allowance applies to an individual�s savings income