News & Views

Prudential CPD compilation – Bond Taxation

Tax, trusts and ISA News for Financial Advisers and Paraplanners

12 Jun 2019

Prudential CPD compilation – Bond Taxation

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:  

  • Who is assessed on bond gains in different scenarios e.g. trust cases, personally owned bonds, and death cases
  • The different ways chargeable gains are triggered, calculated, and how they are taxed
  • How the different nil rate allowances interact with bond gains
  • How to apply top slicing and time apportionment relief against gains and the tax generated by them.

CPD certificate 

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. 

Takes 33 minutes to read>>

Article 2 – Taxation of offshore bonds: The facts 

Find out how offshore life assurance bonds are taxed in the hands of individuals.

Takes 22 minutes to read>>

Article 3 – Top slicing relief for bonds taxation: The facts 

Takes 10 minutes to read>>

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