Other Self Assessment tax issues

Please note: Self Assessment guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.

Capital Gains Tax
Capital Gains Tax (CGT) explained - how it's worked out, current CGT rates and how to pay

Cash basis
Small businesses can record income and expenses only when money is actually paid

Simplified expenses if you're self-employed
Use a simpler calculation to work out income tax for your vehicle, home and business premises expenses

Tax on dividends
How you're taxed on dividend payments and how your income affects the amount of tax on pay

High Income Child Benefit Tax Charge
You may have to pay a tax charge, known as the High Income Child Benefit Charge if you meet certain criteria