21 March 2010
This information applies to England, Wales, Scotland and Northern Ireland
This document deals with tax reliefs. However, it doesn't cover tax reliefs on work-related expenses or tax reliefs for self-employed people.
For more information about the main types of tax reliefs you can claim as an employee, see the HM Revenue and Customs website at: www.hmrc.gov.uk.
For more information about tax reliefs for self-employed people, see the HM Revenue and Customs website at: www.hmrc.gov.uk.
As a taxpayer, if you spend money on certain outgoings, the amount you spend can be deducted from your total income and you will therefore pay less tax. You can claim tax reliefs in addition to any personal tax allowances that you are entitled to. They can be backdated for up to six years.
You can get tax relief on pension payments you make into a company (occupational) pension, personal pension or stakeholder pension, as long as HMRC has approved the pension scheme.
When you retire, you may choose to take part of your pension as a tax-free lump sum.
For more information about tax relief on pension payments, see the Directgov website at: www.direct.gov.uk.
If you are an owner-occupier or tenant and you let furnished rooms in your house, you can choose to receive a certain amount of tax-free income. This is called the rent a room scheme. You can get further information about the rent a room scheme from the Directgov website at: www.direct.gov.uk.
If the rent a room scheme does not apply to you, you can still claim tax relief but under a different system. You can claim expenses for maintaining a property which is let out as relief against tax.
You can get further information about this from the Directgov website at: www.direct.gov.uk.
You only get tax relief on life insurance if you took the insurance out on or before 13 March 1984. You get the relief at source by making a net payment of premium to the insurance company.
You may be able to get tax reliefs on payments to other people, for example, some maintenance payments and payments to charities.
You can get more information about tax relief on maintenance payments on the HMRC website at: www.hmrc.gov.uk.
You can get more information about giving money to charity on the Directgov website at: www.direct.gov.uk.
You have to claim some reliefs by writing to your tax office, although most are automatic. You do not need to take action to claim automatic tax reliefs.
For more information about claiming tax reliefs, see the HM Revenue and Customs website at: www.hmrc.gov.uk.
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