UncategorizedGuidance: Other taxable income for Self Assessment helpsheet (HS325) Use the Self Assessment helpsheet (HS325) to work out your other taxable income and include this in your tax return. Guidance: GAAR Advisory Panel opinion of 30 January 2026: reducing the value of an estate for Inheritance Tax and avoiding Inheritance Tax on a lifetime transfer by gifting shares held in an existing company to an employee trust Notice: Notices made under the Taxation (Cross-border Trade) Act 2018