---
title: Personal Tax
type: concept
level: core
tags:
- personal-tax
sources: []
related: - "Income Tax"
- "CGT"
- "Stamp Duty"
- "IHT"
- "Foreign"
created: 2026-04-30
last-updated: 2026-04-30
Personal Tax
Umbrella area covering all UK taxes charged on individuals. Includes income tax, capital gains tax, and the interaction of both with residence and domicile. Inheritance tax and trusts are related but treated as separate areas given their distinct scope.
Pages in This Area
Sub-areas
| Page | Summary |
|---|---|
| Income Tax | IT proforma, rates, personal allowance, savings/dividend allowances, property, employment, business tax |
| CGT | Core CGT rules — chargeable persons, disposals, exempt assets, rates, reliefs |
| NIC | Classes 1/1A/2/4, thresholds, employer NIC changes FA2025, employment allowance |
| Stamp Duty | SDLT (residential/non-residential, reliefs, administration), SDRT/Stamp Duty on shares |