Anyone who has missed the deadline will automatically be issued with a £100 late penalty notice. Anthony talks about the penalties for late submission
For a whole variety of reasons these days many couples choose to co-habit, rather than marry.
The general premise when the Statutory Residence Test was first introduced on 6th April 2013, was that you are either considered as UK tax resident or not resident for UK taxation.
Gift aid has always been a way for individuals to make donations to the charity of their choice and for the charity to benefit where gift aid has been claimed.
Update: Advantages of using Personal Investment Companies