[0] 9 [Title] Income tax: exemptions and reliefs This note is a general summary of exemptions and relief from UK income tax. It also provides links to notes describing other aspects of the UK income tax rules, such as how income is calculated for income tax purposes and how income is taxed. NOTE: This resource is being reviewed in light of the July 2015 Budget. For more information, see Legal update, July 2015 Budget: key business tax announcements. [Date] Maintained [Resource type] 
Practice notes
P r a c t i c e n o t e : o v e r v i e w
P r a c t i c e n o t e s