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    Income tax - Trading income - Special trades - Qualifying carers - Scope - 22060

    These rules apply to: - foster carers; and - shared lives carers. 1.Shared lives carers are persons who: - provide accommodation, care and support for up to three individuals who have been placed with...

    Income tax - Savings and investments - Tax exempt income from savings and investments - Individual Savings Accounts (ISAs) - Junior ISAs (JISAs) - 24065

    To replace the now-abolished Child Trust Fund (¶30255), a new type of tax-free savings account for minor children, referred to as a Junior ISA (JISA), was introduced by regulations issued in...

    Income tax - Savings and investments - Taxable income from savings and investments - Interest - Deduction of tax at source - 24240

    Tax must be deducted at source at the basic rate (20%) on payments of yearly interest arising in the UK when made by: - a company; - local authority; - by or on behalf of a partnership of which...

    Income tax - Employment income - Expenses and benefits - Expenses - Expenses subject to special rules - Travel and subsistence - c. Foreign elements - Accompanying family - 27145

    A deduction will be available if the employer incurs the expense of certain journeys by the employee's spouse, civil partner or child, where the employee is absent from the UK for a continuous...

    Income tax - Employment income - Expenses and benefits - II. Benefits in kind - Non-taxable benefits - Childcare - 27330

    Assistance provided to employees with parental responsibilities may qualify for tax relief if it takes the form of: - employer-provided childcare facilities; or - direct payment for childcare...

    Income tax - State benefits and pensions - Pension income and state benefits - State benefits - Child trust funds - 30255

    These funds were a tax-free savings and investment account for children, sponsored by the state, which applied to all children born between 31 August 2002 and 3 January 2011, living in the UK,...

    Income tax - State benefits and pensions - Pension income and state benefits - State benefits - Tax credits - a. Child tax credit - 30325

    Child tax credit (CTC) is a payment to support families with children, irrespective of whether there is anyone working in the family. A claim can be made by an individual or couple (married or unmarried,...

    Income tax - State benefits and pensions - Pension income and state benefits - State benefits - High income child benefit charge - 30480

    A proportion of the child benefit received by an individual may be taxable if their adjusted net income exceeds £50,000 (see ¶36340) and either: - the individual was entitled to child benefit...

    Income tax - Overseas issues - UK taxation of foreign income - Basis of UK taxation - Remittance basis - The remittance basis charge - 34360

    If the qualifying conditions are met, a variable remittance basis charge (“RBC”) is applied to certain claimants of the remittance basis. The RBC is payable in addition to any tax which is...

    Income tax - Overseas issues - UK taxation of foreign income - Specific sources of income - Employment income - b. Deductions - Non-UK domiciled employees - 34695

    A deduction may also be allowed for travel expenses incurred or reimbursed by the employer (so far as they are included in the assessable earnings of the employment) for a period of 5 years beginning with...