Personal tax

Over 55s are at risk of missing out on the family home allowance for inheritance tax coming into force in April.

Plans to increase national insurance contributions for the self-employed have been dropped.

The residence nil-rate band is coming into effect from 6 April 2017.

People carrying forward any unused pensions allowance from the 2013/14 tax year must do so before 6 April 2017.

The deadline to submit your online tax return is no later than midnight on 31 January 2017.

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