Personal Allowances

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

10 November 2025

Application of allowances and exemptions in relation to income and capital gains - four case studies
How the personal income tax allowances and capital gains tax annual exemption is applied against various sources of income and capital gains

10 November 2025

Interaction of the income tax personal allowance against capital gains - three mini case studies
How capital gains are taxed in cases where clients may have little or no other income

28 October 2025

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.