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Conditions for claiming personal tax reliefs


  • Different tax reliefs require variations of hours worked and activity in the business.
  • Active trader rules apply to sideways relief.
  • Employees should keep records of hours worked for the statutory residence test.
  • Remuneration must be in line with the employee’s duties for enterprise investment scheme relief.

Generally the UK tax system prescribes a certain tax treatment regardless of an individual’s input into or contribution to the business or activity.

However advisers should be reminded that in many cases there will be a need to demonstrate their client has worked a certain number of hours or that the business has seen a certain amount of activity to claim particular reliefs.

The definitions are varied and may not cater for the increasing working hours for many employees as well as...

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