UK residents must declare foreign income including overseas employment, rental income, dividends and savings interest. The FIG regime, remittance basis and double-tax treaties explained.
FSCS protects up to GBP 85,000 per person per authorised institution (GBP 170,000 joint). This guide covers which accounts qualify, what happens at a bank failure, and how to spread savings safely.
The FHL regime ended on 5 April 2025. FHL properties are now treated as normal rental income, losing mortgage interest deductibility, capital allowances, pension relief and BADR CGT exemption.
Interest on gilts and bonds is taxable income. Capital gains on gilts are exempt from CGT. Corporate bond gains are taxable. Full guide covering ISA wrapper, offshore bonds and PSA.
Help to Buy equity loans (England) are no longer available, but existing borrowers repay based on current market value. Repaying early when property prices fall saves money. Full step-by-step guide.
Basic-rate pension tax relief is added automatically, but higher-rate taxpayers must claim the extra 20% via Self Assessment. This step-by-step guide shows how.
HMRC sends nudge letters to prompt voluntary disclosure of undeclared income. This guide explains the types of letter, what HMRC knows and how to respond correctly.
If you discover you have underpaid tax, voluntary disclosure via the Let Property Campaign, certificate of tax deposit or direct contact can reduce penalties significantly.
Gifts made more than 7 years before death are IHT-free (as PETs). Within 7 years, taper relief reduces IHT: 100% if 0-3 years, 80% at 3-4, 60% at 4-5, 40% at 5-6, 20% at 6-7 years before death.
Personally-paid income protection payouts are tax-free. Employer-paid group policies are taxable. This guide explains the P11D, Class 1A NI and how to structure cover tax-efficiently.
From April 2027, unspent pension pots will be included in your estate for IHT purposes. This guide explains what changes, how much tax you might pay and what planning steps to take now.
Inside IR35, contractors pay PAYE + NI like employees. Outside IR35, they can draw dividends and claim expenses. This guide compares take-home pay at GBP 400-600/day day rate.
