12 Jun 2019
Whether you're recommending an investment bond for your client, or advising them to encash one, it's important to understand how bond gains are taxed. Over the last 10 years or so there's been various changes to savings rates and allowances as well as some alterations to HMRC guidance on how top slicing relief works. These have all affected how bond gains are taxed, so it’s essential to make sure your knowledge is up to date.
The articles below cover:
To get your CPD certificate after you've read the articles, you need to visit our Test Centre and take the test.
Article 1 – UK investment bonds: Taxation facts
What you need to know about the taxation regime for UK investment bonds.
Article 2 – Taxation of offshore bonds: The facts
Find out how offshore life assurance bonds are taxed in the hands of individuals.
Article 3 – Top slicing relief for bonds taxation: The facts