Tax credits, made up of two separate tax credits working tax credit and child tax credit, were introduced in 2003 and administered by HMRC. The tax credits system closed on 5 April 2025, so no tax credit awards continue after that date. Most people will have been invited to claim either universal ...

Universal credit is a means-tested benefit generally for people under state pension age to help with living costs. It covers people who are out of work, in work and those who cannot work. It can include amounts for certain housing costs, children and childcare costs with additional amounts for ...

On this page, we discuss briefly what happens if you make a loss when you dispose of an asset, or if the asset is lost or destroyed.

On this page, we look at what information and records you might need to keep hold of if you have a capital gain or loss to report to HMRC.

On this page, we discuss some of the capital gains tax (CGT) consequences of selling assets other than your home, such as shares and personal belongings. 

The breakdown of a marriage or civil partnership can be a stressful time for all concerned. Below, we cover some key points to consider from a capital gains tax (CGT) perspective.