TolleyGuidance Personal Tax

The TolleyGuidance Personal Tax module is your essential partner, whether you are completing or reviewing tax returns, or dealing with tax planning work.

Unlike a book, the tax compliance topics are structured around the pages of the tax return to help you browse to exactly what you need. This is also where you will find the fundamental knowledge of tax concepts on which personal tax planning is based.

The planning topics build on these fundamentals, covering key themes such as year end planning, family tax planning and advice to clients coming to the UK or going overseas.

To save you time, all of the guidance notes are fully linked to:

  • The underlying sources, be that the legislation, case law or HMRC materials
  • Worked examples, checklists, flowcharts, proformas and template letters
  • Other guidance notes, both within the Personal Tax module and within the other modules of TolleyGuidance
  • Our key books, such as Simon's Taxes, Tolley's Income Tax and Tolley's Capital Gains Tax, so that you can read further commentary on a particular area as appropriate

"I use TolleyGuidance to make sure we have all the relevant forms and correct procedure to get everything done. It really cuts out the rigmarole so you don't get HMRC telling you that something is missing. Now I only go to consultants for something really technical. It's all there in black and white, and the search facility is excellent."

Sanjay Anand
Sole Practitioner
  • Features
  • Benefits
  • Contents
  • Reliable technical guidance

    Find practical guidance to apply to your client's situation, whatever your experience or specialism practice area. Our guidance is written by our in-house tax experts, all of whom work closely with current practitioners,

    Practical help to understand and apply the law

    Understand how the law works in relation to your query and see best practice with worked examples and video lectures. Templates, checklists, flow charts and pro formas, plus pointers to helpful tips, make it quick and easy to apply the legislation.

    Get in-depth answers and broaden your knowledge

    Use our fast, intuitive search to get up-to-date information, referenced and with full access to the relevant manuals, legislation and HMRC guidance. Then follow links to more detail, legislation, case law and commentary.

    All the latest news

    Keep abreast of all the recent developments with each module's home page news section plus personalised news alerts. See what's going in your areas of focus and read our expert analysis to understand the impact on your business and clients.

  • Reduce wasted time – increase chargeable time

    Trust the speed of our intuitive search function and save time by finding reliable answers fast. Make more time to work for your clients by using ready-made templates rather than creating your own letters and forms. Save managers' time by enabling juniors to handle more client-facing work using our step-by-step examples and simple guides.

    Subscribe only to what is relevant, and keep control of costs

    Choose just the modules appropriate to your business and clients. You get access to everything you need to guide your clients, including the related HMRC manuals and guidance. Then add extra modules as and when they're required.

    Find practical guidance and insight, whatever your expertise

    Whether you need an update to your knowledge, deeper understanding of an issue or insight into a specialist area, TolleyGuidance can help you. Whether you need to check the detail of something you are familiar with, or brush up on something outside of your area of expertise, it's all here – up-to-date, quick to find, easy to implement.

    Use TolleyGuidance to help build your business

    In our regular news updates, analysis and ideas we highlight potential opportunities for expanding your work. We draw attention to risks you can help clients avoid, and feature best practice in your focus areas. So you can find new openings for client conversations.

  • To make it quicker and easier for you to find the guidance you want, the module is divided into the following eight areas:

    Main tax return

    Additional information supplementary pages 

    Student loan repayments 

    Savings income




    Post-cessation receipts and expenses

    Pension received

    Share schemes

    Social security benefits

    Employment lump sums 

    Other income

    Foreign earnings 

    Pre-owned asset tax

    Other tax reliefs

    Pension contributions

    Personal allowances

    Charitable giving

    Income tax losses 

    Blind person's allowance


    Service companies

    Underpaid or overpaid tax

    Other supplementary pages

    Administration and compliance checks 




    HMRC powers - compliance checks


    HMRC campaigns and disclosure opportunities

    UK property

    HMRC task force visits


    Business records checks 

    Capital gains summary

    Checks on returns

    Residence, remittance etc.

    Contractual disclosure facility 

    Tax calculation summary

    Single compliance process

    Employer compliance checks


    Penalties for inaccuracies in returns

    Penalties for failure to notify

    Penalties for offshore matters

    Interest and penalties for late paid tax

    Deliberate defaulters 


    Risk management

    Family tax planning

    Year end tax planning for individuals

    Marriage & civil partnerships

    Income tax

    Separation and divorce

    Capital gains tax

    Family home

    National Insurance contributions

    Tax credits

    Overseas aspects

    Claims and elections

    Overseas tax planning

    Tax efficient investments

    Leaving the UK

    Enterprise investment scheme

    Coming to the UK

    Other tax efficient investments


    Pension planning

    Remittance rules