On this page, we discuss the non-resident landlord scheme in more detail and set out what it means for you, whether you are a tenant or non-resident landlord. If you manage a UK property on behalf of a friend or family member overseas, you may also have obligations under the scheme as a letting ...

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. 

Normally, if you sell (or otherwise dispose of – for example, if you give away) your only or main home, you do not have to pay capital gains tax on any profit if it has been your only or main home throughout the entire period of ownership. This is called main residence relief (or private residence ...

Child trust fund accounts can be accessed from age 18. This page gives a brief overview of what you need to know.

Purchased life annuities are financial products purchased with a capital sum. They are designed to provide a guaranteed annual sum – normally for life, but it could be for a shorter term. 

The starting rate for savings is a 0% rate of tax which can apply for up to £5,000 of savings income. It only applies if your non-savings and non-dividend income is below a certain threshold.