Income Tax Act 2007

30 Additional tax U.K.

(1) If the taxpayer is an individual, the provisions referred to at Step 7 of the calculation in section 23 are—

• [F1 section 414A(4) read with section 414A(5) (gift aid where devolved basic rate is below basic rate),]

• section 424 (gift aid: charge to tax),

• [F2 section 809ZMA (tainted donations: clawback where tainting occurs in later year),]

• [F2 section 809ZMB (tainted donations: associated donations)]

• [F3 section 809ZN (tainted gift aid donations: charge to tax),]

• [F3 section 809ZO (tainted charity donations by trustees: charge to tax),]

• [F4 Chapter 8 of Part 10 of ITEPA 2003 (high income child benefit charge),]

• [F5 Chapter 9 of Part 10 of ITEPA 2003 (winter fuel payment charge),]

• [F6 section 192B of FA 2004 (relief at source: excessive relief given),]

• section 205 of FA 2004 (pension schemes: the short service refund lump sum charge),

• F7 ...

• section 206 of FA 2004 (pension schemes: the special lump sum death benefits charge),

• [F8 section 208] of FA 2004 (pension schemes: the unauthorised payments charge),

• [F9 section 209] of FA 2004 (pension schemes: the unauthorised payments surcharge),

• F10 ...

• section 227 of FA 2004 (pension schemes: the annual allowance charge), and

• [F11 section 244A of FA 2004 (pension schemes: the overseas transfer charge),]

• section 7 of F(No.2)A 2005 (social security pension lump sum).

[F12 (2) If the taxpayer is a trustee, the provisions referred to at Step 7 of the calculation in section 23 are—

• section 496 (discretionary payments by trustees: tax pool adjustment),

• [F13 section 809ZMA (tainted donations: clawback where tainting occurs in later year),]

• [F13 section 809ZMB (tainted donations: associated donations)]

• section 809ZN (tainted gift aid donations: charge to tax), and

• section 809ZO (tainted charity donations by trustees: charge to tax).]

Textual Amendments

F1 Words in s. 30(1) inserted (with effect in accordance with art 1(2) of the amending S.I.) by The Devolved Income Tax Rates (Consequential Amendments) Order 2019 (S.I. 2019/201), arts. 1(1), 12(4)

F2 Words in s. 30(1) inserted (with effect in accordance with s. 56(8) of the amending Act) by Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 23(2)

F3 Words in s. 30(1) inserted (with effect in accordance with Sch. 3 para. 27 of the amending Act) by Finance Act 2011 (c. 11), Sch. 3 para. 8(a)

F4 Words in s. 30(1) inserted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by Finance Act 2012 (c. 14), Sch. 1 para. 6(3)

F5 Words in s. 30(1) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2026 (c. 11), Sch. 10 paras. 4(3), 5

F6 Words in s. 30(1) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Scottish Rate of Income Tax (Consequential Amendments) Order 2015 (S.I. 2015/1810), arts. 1(1), 5(3)

F7 Words in s. 30(1) omitted (with effect in accordance with Sch. 5 para. 4 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 5 para. 3(2)

F8 Words in s. 30(1) substituted (with effect in accordance with s. 99(2) of the amending Act) by Finance Act 2022 (c. 3), s. 99(1)(a)

F9 Words in s. 30(1) substituted (with effect in accordance with s. 99(2) of the amending Act) by Finance Act 2022 (c. 3), s. 99(1)(b)

F10 Words in s. 30(1) omitted (25.6.2026 for the tax year 2024-25 and subsequent tax years) by virtue of The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2026 (S.I. 2026/698), regs. 1(2)(6), 6

F11 Words in s. 30(1) inserted (with effect in accordance with s. 99(2) of the amending Act) by Finance Act 2022 (c. 3), s. 99(1)(c)

F12 S. 30(2) substituted (with effect in accordance with Sch. 3 para. 27 of the amending Act) by Finance Act 2011 (c. 11), Sch. 3 para. 8(b)

F13 Words in s. 30(2) inserted (with effect in accordance with s. 56(8) of the amending Act) by Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 23(2)