Income Tax Act 2007 section 30

Additional tax

Section 30 lists the specific tax charges that must be added to an individual's or trustee's income tax liability at Step 7 of the main income tax calculation.

• For individuals, additional tax charges include gift aid adjustments (including where devolved basic rates differ from the UK basic rate), the high income child benefit charge, and charges arising from tainted charity donations
• Several pension-related charges are added at this step for individuals, covering short service refund lump sums, special lump sum death benefits, unauthorised payments (including surcharges), lifetime allowance breaches, annual allowance breaches, and overseas transfer charges
• Other individual charges added at this step include excessive pension relief at source and tax on social security pension lump sums
• For trustees, the additional charges are limited to the tax pool adjustment on discretionary payments and charges on tainted charity donations (whether gift aid or other trust income paid to charity)