Designed to be of use to all tax payers, whether they are employed, married, single, divorced or retired. The book has two main purposes - to help tax payers complete their tax returns for the year 1990-1991 and to plan their tax affairs for 1991-1992. For this edition, the text has been extensively revised and updated in order to take into account the fundamental changes to the tax system brought about by the introduction of the independent taxation of husbands and wives in April 1990. Chapters on pension and tax-saving hints have also been included. The book itself draws on worked examples and uses specimen tax forms for reference. Its publication coincides, within four weeks, with the Chancellor's 1991 Budget statement.