INDEPENDENT TAXATION MANUAL (IN) - Main Contents

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This manual contained archive guidance on Independent Taxation, a concept introduced in 1990, and pre-2007 guidance on personal allowances for individuals. This guidance has now been withdrawn. HMRC guidance on personal allowances for individuals is now supported through HMRC’s web pages.

Guidance on jointly held property, previously at In115+ has been relocated to the Trust, Settlements and Estates manual at TSEM9805+