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Allowances, reliefs and deductions 

House

Am I entitled to tax relief if I have a mortgage?

Mortgage interest relief for your principal private residence, although no longer available at the standard rate of tax, is still available at the marginal rate.

Interest tax relief - including mortgages

Allowances and reliefs for 2012

The Income Tax allowances and reliefs that apply for 2012

Allowances and reliefs for 2011

The Income Tax allowances and reliefs that apply for 2011

Employment expenses

Find out what expenses you can and can't claim as an income tax deduction

Marginal calculation of tax

How the Marginal calculation of tax reduces low income earners tax bills

Apportionment of exemption threshold and reliefs

Details about the apportionment of income tax exemption thresholds and reliefs for new and ceasing residents

Childcare tax relief

Find out the circumstances in which we grant tax relief for childcare and how much you can claim

Child Allowance

See how you can claim for your children on your tax return

Additional Personal Allowance

Do you have a child? Learn about the criteria for claiming Additional Personal Allowance

Life assurance

Find out how we calculate life assurance relief when we work out your tax bill

Maintenance relief

Find out how we treat maintenance payments for tax purposes, including how payments must be made and to whom

Interest tax relief - including mortgages

Interest relief has been abolished since 2004 but there are exceptions that still apply. Find out more

Allowances and reliefs 2004-2010

Details of the allowances and reliefs that were available from 2004 to 2010

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