UK residents are taxed on worldwide income, including overseas property rental. Learn how to declare foreign rental income, claim double tax relief, and use the FIG regime if you are a new arrival.
Carry forward lets you use up to three years of unused pension annual allowance in 2026/27. Learn the order of use, MPAA restrictions, and worked examples for high earners.
Taking a pension tax-free lump sum and then boosting pension contributions can trigger the recycling charge. Learn the 30% rule, the £7,500 threshold, and strategies that are safe in 2026/27.
PPR relief exempts your main home from CGT. Learn qualifying conditions, partial relief, letting relief, periods of absence, and divorce rules for 2026/27.
Loans to invest in close companies, partnerships, or plant and machinery can qualify for full income tax relief at your marginal rate -- unlike the 20% credit for buy-to-let mortgages.
If HMRC owes you a tax refund, you may need to use R38, R40, P800 or R43. Learn which form applies to your situation and how to reclaim overpaid tax in 2026/27.
The S455 charge of 33.75% applies to overdrawn director's loan accounts at the company year end. Learn repayment rules, the 30-day bed-and-breakfasting rule, and write-off consequences.
SEIS offers 50% income tax relief on up to £200,000 invested per year in qualifying early-stage companies. Learn CGT exemptions, loss relief, and reinvestment relief in 2026/27.
Mixed-use properties attract lower commercial SDLT rates rather than residential rates. Learn what qualifies, how HMRC is challenging claims, and the risks for flats above shops and farmhouses.
Most UK trusts must now be registered with HMRC's Trust Registration Service under 5MLD rules. Learn who must register, deadlines, penalties, and exemptions in 2026/27.
Registering for VAT voluntarily below the £90,000 threshold can help you reclaim input VAT and appear more credible to B2B clients. But there are real risks too. Find out if it makes sense.
Self-employed people can claim Working Tax Credit based on hours worked and income. Learn about minimum hours, the childcare element, income assessment, annual renewals, and migration to Universal Credit.
