Features of Income Tax in the UK

• Neyaskina E.V.

Income taxation in the UK formed the basis of the status of an individual, which may be resident, resident and domiciled. Before 1973, personal income tax be levied in accordance with shedulyar tax system, which was a division on the types of sources of income, taxable special order. Currently sheduly retained their importance in the provision of tax credits and deductions. In Britain, widespread benefit in the form of exemption limit for married couples, which is much higher than the base exemption limit as well as benefits for the category of people who are blind. Dimensions discounts are automatically reviewed every financial year subject to increase consumers' price index. In this country there is income inequality, which is subject to the relevant tax rates. This allows us to consider the different incomes of all sectors of the population, taking into account tax credits and benefits