UK trading losses can cut your tax bill -- set against other income, carry back 1 year (3 for new trades), or carry forward indefinitely. Full 2026/27 guide.
Ad revenue, brand deals and affiliate income are all taxable in the UK. Learn how Self Assessment, Class 4 NI and the GBP 1,000 trading allowance work for creators.
On a £100,000 UK salary you take home £67,803 net (£5,650/month). But every pound earned above £100k is hit by the 60% effective tax rate due to the personal allowance taper. Full breakdown
UK CGT on shares is 18% (basic rate band) or 24% (higher rate band) after the £3,000 annual exemption. Here's how Section 104 pooling works, when to report, and how 'Bed and ISA' avoids tax
The UK Personal Savings Allowance is £1,000 for basic-rate taxpayers, £500 for higher-rate, £0 for additional-rate. Above PSA, savings interest is taxable. Here's how it works and what to do above it
From April 2026, APR and BPR are capped at GBP 1m combined (100% relief), with 50% relief on assets above GBP 1m -- affecting farmers who previously expected full IHT exemption. Full analysis.
HMRC Approved Mileage Allowance Payments: 45p/mile for first 10,000 business miles (25p above). Employees can claim the shortfall if employers pay less; self-employed use AMAP or actual costs.
AIA allows businesses to deduct up to GBP 1m of qualifying plant and machinery costs in year of purchase. Qualifying assets, excluded items (cars, land), and partial-year rules explained.
Employers with payroll over GBP 3m pay 0.5% levy monthly. Funds sit in Digital Apprenticeship Service accounts (18-month expiry). This guide explains how to access the funds and what training counts.
BADR (formerly Entrepreneurs Relief) was raised from 14% to 18% on 6 April 2026. GBP 1m lifetime limit. This guide covers qualifying conditions, what counts as a material disposal, and planning.
Basis period reform ended the current-year basis. From 2024/25, profits are assessed on the tax year (6 April to 5 April). Transition year 2023/24 was complex. This guide explains the ongoing impact.
Section 24 restricts individual BTL mortgage interest relief to basic rate. Ltd company retains full deductibility. This guide compares tax costs with worked examples across income levels.
