Any personal allowance that is unused at the end of the tax year cannot be carried forward, so it is normal to ensure that as far as possible allowances are covered by your income every year.
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Copyright. Lewis Brownlee is the group trading name of:
Lewis Brownlee, Chartered Accountants. Registered by the Institute of Chartered Accountants in England and Wales to carry out company audit work. Partners: S M Alexander ACA FCCA I C Barnett Dip PFS S J Burns MSFA M W Merritt MA Oxon FCA W J C Neville BSc ACA
Lewis Brownlee Financial Services Limited. Authorised and Regulated by the Financial Services Authority. This company is incorporated in England under ref:6597644. Directors: S M Alexander ACA FCCA I C Barnett Dip PFS S J Burns MSFA M W Merritt MA Oxon FCA W J C Neville BSc ACA
