Personal Savings Allowance in 2026/27: basic rate GBP 1,000, higher rate GBP 500, additional rate GBP 0. Starting rate for savings GBP 5,000. How ISAs avoid tax. Self Assessment reporting.
A full guide to incorporating a buy-to-let portfolio into a limited company in 2026: SDLT on market value, CGT on disposal, mortgage implications, and s162 TCGA incorporation relief.
Tax rules for subletting in 2026: Rent a Room relief up to £7,500 for lodgers in your home, tenants subletting (illegal without permission), platform reporting changes, and council tax implications.
Your first flexible pension withdrawal is usually taxed on a month 1 emergency code, which can overtax a one-off lump sum by thousands. Here is why it happens and how to reclaim it in 2026/27.
The Money Purchase Annual Allowance slashes how much you can pay into a pension from GBP 60,000 to just GBP 10,000 once you flexibly access taxable income. Here is what triggers it and how to avoid the trap in 2026/27.
The small pots rule lets you take up to three personal pensions worth GBP 10,000 or less each as lump sums, with 25% tax-free and no Money Purchase Annual Allowance trigger. Here is how it works in 2026/27.
Even someone with no earnings can pay GBP 2,880 a year into a pension and HMRC adds GBP 720 of tax relief to make GBP 3,600. Here is how the non-earner pension rule works for a stay-at-home spouse in 2026/27.
The April 2026 reform to Agricultural Property Relief (APR) and Business Property Relief (BPR) -- the new £1m combined cap, the 50% relief above it, and estate planning strategies for farmers and business owners.
APD rates for all bands in 2026/27, who is exempt, how it affects business travel costs, and how UK air tax compares with European equivalents.
CIS deduction rates, contractor vs subcontractor obligations, monthly returns, claiming back overpaid CIS and how to apply for gross payment status -- all 2026/27 figures.
Company van BIK is £3,960 in 2026/27 with a £757 fuel benefit. Electric vans are £0. Learn how private use rules work and calculate the PAYE and Class 1A NI impact.
The loan charge applies to outstanding disguised remuneration loans as at 5 April 2019. Learn what qualifies, HMRC settlement terms, how to declare on Self Assessment and your options in 2026.
