Adjusted net income 调整后净收入
Allowable deductions 准予扣除数
Annual allowance 每年免税额
Annual Investment Allowance (AIA) 年度投资补贴
Beneficial loans 有利的贷款
Calculation of tax on death estate 遗产税计算
Capital allowances 资本减免额
Capital expenditure 资本性支出
Capital gains tax 资本利得税
Annual exempt amount 每年的免税额
Capital losses 资本损失
Chargeable asset 应税资产
Chargeable disposal 应税处置所得
Chattel 动产
Exempt asset 免税资产
Holdover relief 缓缴税款优惠
Tax payable 应交税费
Taxable gains 应税所得
Valuing quoted shares 股票估值
Cash basis of accounting 收付实现制
Cessation of trade 经营终止
Chargeable lifetime transfer (CLTs) 生前转增的资产税
Charitable donations 慈善捐赠
Child benefit 儿童福利
Tax exempt benefit 免税福利
Corporation tax 企业所得税
Dividend income 股利收入
Exempt income 免税收入
Filing date for a personal tax return 个人所得税申报日期
Fiscal year 财政年度
Franked investment income (FII) 免税投资收入
Gift aid donations 捐赠礼物
Gilts 金边证券
Her Majesty's Revenue and Customs 英国税务海关总署
Income tax payable 应交个人所得税
Inheritance tax 遗产税
Interest on late paid tax 延迟缴税利息
Interest on overdue tax 滞纳交税利息
Miscellaneous income 其他收入
National insurance 国民保险
New individual savings accounts (NISAs) 新个人储蓄账户
Occupational pension scheme 职业退休金计划
Payroll deduction scheme 工资扣除计划
Potentially exempt transfer (PET) 潜在的免税转移
Pre-trading expenditure 经营前指出
Statutory mileage allowances 法定里程津贴
Tax avoidance 避税
Tax evasion 偷税
Tax returns 纳税申报表
Tax tribunal 税务法庭
Taxable income 应税收入
Tribunal hearings 法庭听证会
Value added tax (VAT) 增值税
VAT invoices 增值税发票
VAT periods 增值税期间
Wear and tear allowance 资本折旧额度
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