Tax Advice and Tax Planning: Income Tax in the United Kingdom

UNITED KINGDOM: INCOME TAX

Personal allowances are deducted from income before calculating IT at rates determined by the amount of an individual's income. From 2000/2001 the married couple's allowance is available only to couples at least one of whom was born before 6 April 1935. Relief for this allowance is restricted to 10%. The extra age allowance above the basic single personal and married couple's allowance is reduced by £1.00 for every £2.00 where total income is more than the age allowance threshold. A children's tax credit is available to individuals with at least one child under 16. Relief is given at 10% on £5,200 regardless of the number of children, and will be withdrawn gradually where at least one of the persons entitled to claim in respect of a child is a higher rate taxpayer. For a couple living together the reduction is by reference to the income of the partner with the higher total income.

MARRIED COUPLES

Husbands and wives are independently subject to IT, with their own allowances and rates. Where spouses hold assets jointly, the income arising is allocated equally between them. There is an exception to this where the actual division of ownership is unequal and the couple have asked for this split to be the basis for taxing the income.

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We provide a fast online service for company registration, LTD company formation, and business incorporation in England, Wales and Scotland. When first setting-up a business there are many issues to consider. You need to decide whether or not to incorporate your business, and to choose a structure for your business. There are several types of legal business entities which you can choose to operate as. For more information on these choices, follow the links below. We advise that professional legal and financial advice is obtained before a final choice of business entity is made. Sole Trader (Self-Employed) Limited Company Public Company Company Limited by Guarantee Limited Liability Partnership Branch or Place of Business Coddan is a leading service provider in the field of English, Scottish and Irish company formation and company registration. We can help you in starting a business in England & Wales Scotland and Northern Ireland. Over 95% of our companies are incorporated within 6 hours. The electronic submission of information enables a fast company start-up satisfying all of the required legal formalities: a director, a secretary, a registered office and shareholders. Our electronic filing software has been approved by Companies House.

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SELF-EMPLOYMENT

Tax under Schedule D Cases I and II is normally charged on the profits earned in an accounting period. Deductions can be made against gross income for expenses that are wholly and exclusively incurred for business purposes.

Self-employment: Tax is normally charged on the profits of the 12-month accounting period ending in the tax year. In the tax year in which the business is started, tax is charged on the profits of that tax year, calculated by apportioning accounting periods if necessary. Any profits taxed twice are treated as overlap profits. Businesses that started before 6 April 1994 may have transitional overlap profits. These are profits assessed in 1997/98, but actually earned before 6 April 1997. In the tax year in which the business ends, tax is charged on the profits of the final period plus the profits of any previous accounting period ending in that tax year. Overlap profits can be deducted.

Losses can be carried forward against future profits of the business. Losses can be relieved against other income and capital gains of the same or the previous tax year. Losses in the first four tax years of a new business can be carried back and set against income of the previous three tax years.

Partnership profits are divided between the partners, who are taxed personally on their profit share on the same basis as self-employed individuals. Partners must include their profit share on their tax returns, and the partnership must also complete a return.

EMPLOYMENT TAXATION

Employees and directors are taxed under Schedule E on all their remuneration and benefits from their employment or directorship. Employment taxation: Income is taxed in the tax year in which it is received. Employers normally deduct tax from pay under PAYE. Most pensions are also taxed in this way.

BENEFITS IN KIND FOR EMPLOYEES

Many benefits in kind are taxed under Schedule E. Directors and employees earning at least £8,500 a year (including benefits) are taxed according to the "cash equivalent", which is normally the cost of providing the benefit. Certain benefits are not taxable, e.g. contributions to approved pension schemes and mobile phones.

BENEFITS IN KIND FOR EMPLOYEES

Many benefits in kind are taxed under Schedule E. Directors and employees earning at least £8,500 a year (including benefits) are taxed according to the "cash equivalent", which is normally the cost of providing the benefit. Certain benefits are not taxable, e.g. contributions to approved pension schemes and mobile phones.

Benefits in kind for employees: The taxable benefit of beneficial loans is the interest saved compared with the Inland Revenue official rate. Loans up to £5,000 are exempt. Use of assets gives rise to a taxable benefit of 20% a year of the market value when the asset was first made available to the employee. There is a limited exemption for computer equipment. Living accommodation is taxed on gross rateable value (estimated for new properties) or rent paid by the employer if greater. If the property cost more than £75,000, there is an additional benefit based on the interest rate applied to cheap loans.

A company car has a cash equivalent based on its list price when new (up to £80,000) and the level of business mileage. Approved profit sharing schemes and share option schemes can give tax benefits. The all-employee share scheme allows employers to give up to £3,000 of shares to employees tax-free. In addition, employees may buy up to £1,500 of shares out of pre-tax salary. To the extent that an employee invests, the employer may make a further tax-free gift of shares worth up to double the employee’s investment, ie up to a further £3,000. The enterprise management incentives scheme allows certain smaller trading companies to grant tax-advantaged share options of up to £100,000 per employee.

INVESTMENT INCOME

Dividends from United Kingdom companies and savings income are taxed according to special rules. These types of investment income are treated as the top slice of income, with dividends above other savings income.

Investment income: Most investment income other than dividends and rents is taxed at 20% where the taxpayer's total income less allowances and reliefs is not more than the basic rate limit (£29,400). Taxpayers whose total income is more than £29,400 (higher-rate taxpayers) have to pay 40% tax (32.5% for dividends) on that part of their gross investment income that falls above the basic rate limit. The 10% starting rate applies to investment income that falls within the starting rate band.

Taxed savings income is received after 20% tax has been deducted at source. Basic rate taxpayers therefore have no more tax to pay and higher-rate taxpayers are liable for a further 20% of gross income above the basic rate limit. Where taxed savings income falls into the 10% rate band or is covered by allowances, then the taxpayer can reclaim the tax deducted to the extent that it exceeds the tax actually due. Taxed savings income includes bank and building society interest, annuities, and interest on government stocks if the taxpayer chooses.

Untaxed savings income includes most National Savings Bank income, interest on government stocks and interest on certain bank deposits of at least £50,000. Dividends from United Kingdom companies carry a tax credit of one-ninth of the cash dividend, an effective tax deduction at source of 10% of the gross dividend. The tax credit covers the full tax liability of shareholders whose income less allowances and reliefs is not more than £29,400, but it cannot be repaid. Higher-rate taxpayers are taxed a total of 32.5% (including the tax credit) on that part of their gross dividends that falls above the basic rate limit. They therefore pay an extra 22.5% on gross dividends, equivalent to 25% of net dividends, after deducting the tax credit.

PROPERTY INCOME

UK LTD Companies from only £32.00! All Inclusive Company Registration. Each limited company package includes all statutory paperwork and is fully compliant with company law. All our private UK companies are general trading companies and can be used to conduct any type of business. A Certificate of Incorporation, and the Memorandum and Articles of Association of your company will be sent to you upon formation of your company. You can appoint your own directors and secretary BEFORE company incorporation. This is absolutely FREE. Our 4-8 hour online incorporation service enables you to register your company quickly and effortlessly. All government and filing fees are included in the cost of our E-Quick pack. All certificates and documents will be sent directly to you via email immediately following the formation of your company. It will take just 5 minutes to complete the online registration form, then your company could be up and running within 4-8 working hours. THE E-QUICK PACKAGE CAN BE UPGRADED WITH ANY OF THE FOLLOWING FEATURES: 1. Company Pliers Seal - £20.00. 2. Laminated Hard-copy of the Certificate of Incorporation - £5.95. 3. Laminated Hard-copy of the Certificate of Incorporation, Bound Copies of the Memorandum & Articles, and Combined Company Register - £12.95. 4. Domain Name Registration for two years - £16.00. 5. Provision of a Registered Office Address for 12 months - £50.00. 6. Provision of a Nominee Company Secretary for 12 months - £49.95. 7. Certificate of Good Standing - £35.00. 8. Notarisation & Apostille of Documents. Call any one of our offices: Monday - Friday: 9:30am to 17:30pm +44 (0) 207.935.5171 +44 (0) 800.081.1510 +44 (0) 141.530.8188 +44 (0) 289.099.8744 info@ukincorp.co.uk Click on the button below to incorporate online:

Income tax is charged on rental and other income from property, including income from furnished lettings. Expenditure incurred in generating that income, including interest on money borrowed to buy the let property, is allowed as a deduction. The rents and deductions from all properties are combined to arrive at the net profit or loss.

Capital allowances are allowed as an expense. Losses can be carried forward against future letting profits. Losses on some short-term lettings, e.g. holiday lettings, can be set against other income. If the gross income from letting part of one’s home is no more than £4,250 a year (£2,125 for jointly owned homes), it is exempt from tax.

RELIEF FOR INTEREST

Interest paid may be deducted from business profits or the profits from property letting. The interest must be incurred wholly and exclusively for the purpose of the business or property letting. Other interest paid by an individual may be deducted from income if the loan has been taken out for a qualifying purpose.

Qualifying loans include loans: To acquire shares in, or lend money to, a close company or partnership; to buy plant and machinery for use by a partnership or in one’s employment (employees' car purchase loans are excluded from 6 April 2002); to contribute capital to a co-operative; to invest in an employee-controlled company; or to lend money to personal representatives to provide funds to pay inheritance tax. These loans are generally subject to special rules. Up to £30,000 to a person of 65 or over to buy an annuity. The loan must have been made or agreed before 9 March 1999 and be secured on the main residence. Relief remains at 23% in 2001/2002. Relief is not lost if the borrower re-mortgages or moves home. Relief is not available for interest on loans to acquire enterprise investment scheme shares or for interest on a personal overdraft.

INDIVIDUAL SAVINGS ACCOUNTS (ISAS)

An individual can invest up to £7,000 in an ISA in 2001/02 in a mixture of cash, life insurance and stocks and shares. Up to £3,000 can be in cash and up to £1,000 can be put into a life insurance policy. The stocks and shares component can include equities, qualifying gilts, unit and investment trusts and open-ended investment companies (OEICs). Income and gains in an ISA are generally tax-free and the 10% tax credit on dividends can be claimed by the ISA manager until 5 April 2004.

There are Three Types of ISA: A MAXI ISA: - May include all three types of investment component and must offer a stocks and shares component. The cash and life insurance components are subject to the limits above; the stocks and shares component is subject only to the overall £7,000 limit. An individual can invest in only one maxi ISA in a tax year. A MINI: - Include just one of the three types of investment component. A taxpayer who does not have a maxi ISA can invest in up to three mini ISAs in any tax year – one of each type. A maximum of £3,000 can be invested in a mini stocks and shares ISA, £3,000 in a cash ISA and £1,000 in a life insurance ISA. A TESSA: - Only ISA can only include the capital from a matured TESSA. The transfer must take place within six months of the maturity date. It can be held in addition to other ISAs. Alternatively, capital from a matured TESSA can be transferred into the cash component of a maxi ISA or a mini cash ISA on top of the usual limit.

Withdrawals from an ISA do not affect the tax exemptions, but do affect the investment limit for the tax year. This means that once the maximum has been invested, no more investments can be made that year even if the funds have been withdrawn. From 6 April 2001, 16 and 17 year-olds can invest up to £3,000 a year in the cash component of an ISA. If the money comes from a parent, the tax benefits may be lost. Withdrawals from an ISA do not affect the tax exemptions, but do affect the investment limit for the tax year. This means that once the maximum has been invested, no more investments can be made that year even if the funds have been withdrawn.

TAX EXEMPT SPECIAL SAVINGS ACCOUNTS (TESSAS)

New TESSAs are no longer available but an individual can continue investing in a TESSA started before 6 April 1999. The maximum total investment is £9,000 over five years, limited to not more than £1,800 a year after the first. Interest earned is tax-free as long as the account is kept for five years and no more than the interest (net of notional 20% tax) is withdrawn.

ENTERPRISE INVESTMENT SCHEME (EIS)

Investors can obtain tax relief at 20% on the cost of subscribing for shares in a qualifying unquoted company. The relief is limited to £150,000 a year and is subject to several conditions. On a subsequent sale, any profit is tax-free although relief may be given for losses. An investment in EIS shares may also qualify for deferral of CGT on realised gains. This relief is not subject to the £150,000 limit.

PERSONAL EQUITY PLANS (PEPS)

No new contributions to PEPs can be made but existing PEPs can be held indefinitely and do not restrict investment in ISAs. Income and capital gains within a PEP are tax-free and dividend tax credits can be claimed up to 5 April 2004. PEPs can now include the same range of investments as the stocks and shares component of an ISA.

VENTURE CAPITAL TRUSTS (VCTS)

Investors can obtain tax relief at 20% on up to £100,000 of the amount subscribed by investing in a spread of unquoted companies through a VCT. The qualifying conditions and tax benefits for IT and CGT are similar to those for the EIS. In addition, dividend income is tax-free, although tax credits cannot be paid.

ENTERPRISE ZONE INVESTMENTS (EZS)

Investment in new commercial buildings in an EZ attracts tax relief at the investor’s marginal tax rate. Relief is available only on the cost of the building, and not the land. Certain other costs may also be disallowed.

NATIONAL SAVINGS CERTIFICATES (NSCS)

National savings certificates are exempt from tax on their interest. They are available on a fixed interest or index-linked basis.

IMPORTANT NOTE

Our corporate, tax and securities lawyers have extensive experience in the issues involved in all type of business entities, including corporations, private limited companies, public companies, limited liability companies, limited partnerships, general partnerships, limited liability partnerships and professional associations. Our lawyers advise clients in the choice of entity to utilize for any given business venture. Such advice includes the tax advantages of the respective entities as well as the non-tax or business issues involved in each type of entity.

Our lawyers continue their representation of such entities on an ongoing basis and advise the entity and its owners regarding the business issues which arise from time to time (such as labor and employment issues, tax issues, negotiating contracts, securities issues and licensing and regulatory matters). Our lawyers also represent many entities which are involved in negotiating mergers with other entities or acquisitions of other entities. This representation includes advising the business and the owners on the purchase or sale of a business and on tax-free mergers or other reorganizations of business entities, as well as structuring divisions of an existing entity into two or more new entities.

We structure a variety of commercial lending transactions including corporate loans, real estate development loans, asset based loans, agri-business loans, floor plans and home builder lines of credit. Members of our firm advise financial institution clients and their corporate counsel on a daily basis with respect to general lending issues including those relating to UK and Cyprus documentary stamp and intangible taxes, bankruptcy and creditors' rights, environmental concerns and problem loans. We have extensive experience in complex loan workouts.

The firm's Trusts and Estates attorneys specialize in estate and trust administration matters and the development of estate tax planning strategies designed to help our clients achieve maximum savings in income, estate, gift and generation skipping taxes. Our Trusts and Estates attorneys handle the traditional aspects of personal estate planning, such as the preparation of revocable trusts, wills and irrevocable trusts, and also deal with all aspects of tax controversies with the Internal Revenue Service dealing with estate, gift and generation skipping tax, including filing estate and gift tax returns, representing our clients in audits of those returns, and appeals to the IR and courts of proposed tax deficiencies.

Our attorneys monitor the latest developments in both tax and non-tax laws affecting estates and trusts and lecture extensively on those subjects around the country to numerous professional groups and organizations. The firm's Trust and Estate attorneys are proficient in analyzing and implementing the latest techniques to reduce estate and gift taxes, including, for example, family limited partnerships, GRATS and charitable remainder and lead trusts.

The firm's Trusts and Estates attorneys also advise our clients on the income, gift and estate tax consequences of charitable gifts; handle the negotiation and preparation of marital agreements; provide asset protection planning for individuals; and have extensive experience in the establishment of private and publicly supported charitable organizations, international estate planning and estate and trust litigation, as well as post-mortem tax planning. We recognize that a client's estate planning needs and matters that arise in the course of estate planning and administration frequently require expertise in other areas of the law, and we work closely with the firm's attorneys in other practice areas, including litigation, real estate, corporate and tax, to provide our clients with thorough legal advice.

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