New diversity guide to taxes
HMRC have published a new guide to taxes and benefits aimed specifically at taxpayers who are lesbian, gay, bisexual and transgender.
The guide includes information relevant since the Civil Partnership Act came into force on 5 December 2005 and provides brief details relating to income tax, national insurance, inheritance tax, capital gains tax, state pensions and tax credits. For example, the inheritance tax rules where a taxpayer annuls their marriage and immediately enters into a civil partnership.
The guide also includes some information on what data is defined as sensitive information under the Data Protection Act and details of how taxpayers can complain if they feel they have not been treated appropriately.