This guide will help you fill in the other tax reliefs section of your tax return. This covers interest and alternative finance payments eligibility for relief on qualifying loans and alternative finance arrangements.

This guide will help you fill in your tax return if you’re an author or an artist and you have fluctuating profits.

This guide will help you to work out Foreign Tax Credit Relief (FTCR) if you’re now claiming overlap relief or you have overlap profits.

Use:

• working sheet 1 if you have overlap profits and need to work out FTCR
• working sheet 2 if you’re claiming overlap relief and need to work out the FTCR that will be recovered

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.

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.

This guide explains how to work out the business profits of doctors and medical practitioners involved in a partnership.

This guide explains the methods of farm stock valuation that HM Revenue and Customs (HMRC) can accept. It covers livestock, growing crops, harvested crops, cooperatives, the effects of grants and subsidies on stock valuations, and deemed cost valuation.

This helpsheet deals with some less common circumstances giving rise to tax liabilities relating to the award or ownership of employment-related shares and securities.

This guide is for investors. It explains capital gains aspects of the VCT scheme for investors. It covers disposal relief, deferral relief, and bonus and rights issues.

This guide explains how Capital Gains Tax applies when someone dies. It covers personal representatives, the administration period, the residue of the estate, legatees and intestacy.