High earners restriction guide update

Jun 15, 2020

The Tax and Duty Manual - High Income Individuals’ Restriction (HIIR) now incorporates relevant information from a number of archived tax and duty manuals.   

The archived tax and duty manuals are: 

  • the operation of HIIR before 2010 (Tax and Duty Manual Part 15-02a-01), 

  • HIIR Finance Act 2010 changes and related issues (Tax and Duty Manual Part 15-02a-03), and  

  • carrying forward excess HIIR relief for married couples and civil partners (Tax and Duty Manual Part 15-02a-07) 

Relevant material from these tax and duty manuals has been incorporated into Tax and Duty Manual Part 15-02a-05 - HIIR – tax year 2010, along with updates to appendix 3 and worked examples in other appendices.