Book excerpt: The Daily Telegraph Tax Guide contains everything you need to know about completing a Self-Assessment tax return for 2012/13 including: full details of the new High Income Child Benefit tax charge section-by-section worked illustrations key changes from the 2012 Autumn Statement and March 2013 Budget dealing effectively with HM Revenue & Customs when and how to file your return and pay your tax For any taxpayer, whether self-employed, part-time, retired or unemployed, the book:- is an invaluable resource that can help ensure that you are as tax efficient as possible offers practical advice, timetables and examples that aim to simplify what many people view as a complex and challenging procedure With a whole range of top tips for saving on all types of tax, The Daily Telegraph Tax Guide is the essential guide to completing your 2012/13 tax return.