Guidance: Farmers and market gardeners: HS224 Self Assessment helpsheet

Updated: The examples for the tax year 2016 to 2017.

This guide explains the tax rules that may apply to farmers and market gardeners. It covers farmers’ averaging relief, stock valuation, herd basis, losses, compensation for compulsory slaughter, agricultural buildings allowance and some aspects of information from accounts in addition to those covered in Helpsheet 229 Information from your accounts.

Source: HMRC

Guidance: Employee share and security schemes and Capital Gains Tax: HS287 Self Assessment helpsheet

Updated: The helpsheet has been been added for the tax year 2016 to 2017.

This guide explains employee share and security schemes and Capital Gains Tax. It explains:

  • approved Share Incentive Plans (SIPs)
  • other approved schemes
  • transfers to Individual Savings Accounts (ISAs)
  • transfers to certain pension schemes
  • Enterprise Management Incentives (EMIs)
  • unapproved share schemes
  • same day share acquisitions (after 5 April 2002)
  • relief on certain disposals of unlisted shares to an approved share incentive plan

Source: HMRC

Guidance: Shares and Capital Gains Tax: HS284 Self Assessment helpsheet

Updated: The 2016 to 2017 helpsheet and example 3 have been added to this page.

This guide explains the tax rules that apply when you sell or dispose of all or part of a shareholding. It explains why there are special rules, how to identify the shares disposed of, how to work out the gain under the ‘bed and breakfasting’ rule, how to work out the gain if the shares are held in a Section 104 holding, and the treatment of units in a unit trust.

Source: HMRC

Guidance: Limit on Income Tax reliefs: HS204 Self Assessment helpsheet

Updated: The 2016 to 2017 helpsheet and working sheets have been added to this page.

This guide explains the limits if you’re claiming certain income tax reliefs. It includes:

  • Trade Loss Relief
  • Property Loss Relief
  • Post cessation Trade and Property Reliefs
  • Employment Loss Relief
  • Losses on Deeply Discounted Securities
  • Share Loss Relief
  • Qualifying Loan Interest

Source: HMRC

Guidance: Dual Residents: HS302 Self Assessment helpsheet

Updated: The helpsheet and claim form have been added for the tax year 2016 to 2017.

Information to allow you to decide whether you are a resident of the UK or another country, for the purposes of applying the provisions of the double taxation agreement between the UK and that other country.

Source: HMRC

Guidance: Non residents and Investment Income: HS300 Self Assessment helpsheet

Updated: The helpsheet and working sheet have been added for the tax year 2016 to 2017.

This guide is for people who are not resident in the UK. It explains how income from UK savings and investments is taxable. It covers interest or alternative finance receipts from banks or building societies, unit trusts, National Savings and Investment products or dividends from UK companies.

Source: HMRC