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News

06 Sep 2021

HMRC outlines changes to late payment penalty regime

HMRC has published a policy paper outlining the forthcoming changes to the penalties for late payment and interest harmonisation for taxpayers.

06 Sep 2021

Digital marketplaces to report sellers' incomes from 2023

HMRC has published a consultation that outlines plans to implement reporting rules for digital platforms first put forward by the Organisation for Economic Co-operation and Development (OECD).

06 Sep 2021

CIOT warns over stamp duty refund claims

The CIOT has warned that some claims being made by firms offering help with Stamp Duty Land Tax (SDLT) refunds are too good to be true.

Tables

Rate	1979/80	1980/81
Single Persons Allowance	£1165	£1375
Married Man's	£1815	£2145
Child's allowance (per child)	£365	£365
Age related 65-74	£1540	£1820
Higher rate - income over	£31,865	£32,010
Age related 75 and over
Married Couples
Age related 65-74	£2455	£2895
Age related 75 and over

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