HMRC treats cryptoassets as a capital asset. This guide covers CGT on Bitcoin sales, NFT disposals, staking rewards, DeFi loans and airdrops for 2026/27.
Capital Gains Tax rates changed significantly in October 2024 and the Annual Exempt Amount has been reduced from GBP 12,300 in 2022/23 to GBP 3,000. This guide explains every change, current 2026/27 rates, and what they mean for investors and property owners.
Child Benefit rates for 2026/27 are GBP 26.05 per week for the first child and GBP 17.25 for additional children. The High Income Child Benefit Charge applies when adjusted net income exceeds GBP 60,000, with the charge fully eliminating the benefit at GBP 80,000. Since April 2024 the charge is assessed individually, not per household.
Since April 2024, HICBC kicks in when household high earner exceeds GBP 60,000 (not GBP 50,000). It is withdrawn by GBP 1 per GBP 200 above GBP 60k, fully clawed back at GBP 80,000. Whether to claim.
CIS contractors normally have 20% deducted at source. Gross payment status lets you receive full payment and pay tax via Self Assessment. Requirements, application and pitfalls explained.
If you are self-employed in the UK, Class 4 National Insurance is charged on your profits above GBP 12,570. This guide explains the 2026/27 rates, how Class 4 differs from Class 2, and how to pay through Self Assessment.
Class 4 NI is 6% on profits between GBP 12,570 and GBP 50,270, and 2% above. Class 2 was abolished April 2024. This guide calculates NI for common profit levels.
Councils can now charge up to 100% council tax premium on second homes and empty properties. This guide covers which councils apply it, how to appeal, and planning options.
Critical illness pays a lump sum tax-free (if personally paid). Income protection pays regular income -- tax-free if you pay premiums, taxable if employer pays. Comparing cover, cost and tax treatment.
If you owe your Ltd company over GBP 10,000 via a director's loan, HMRC charges BIK. Loans outstanding 9 months after year-end trigger S455 tax at 33.75%. Full guide.
Dividends in the UK are taxed at separate rates from salary and employment income. In 2026/27 the Dividend Allowance is GBP 500. This guide covers every rate, how to report dividend income, and the salary-vs-dividend split for company directors.
Most Ltd company directors take a small salary (GBP 12,570 or GBP 5,000) + dividends above the GBP 500 allowance. This guide calculates the optimal split at profit levels GBP 30k-GBP 150k.
