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.

If you receive rental income from letting furnished accommodation within your own home (for example, if you have a lodger), you may be able to benefit from the ‘rent-a-room’ scheme. 

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 government’s Help-to-Save savings scheme pays a tax-free bonus of up to 50% of the amount saved. It is only available to individuals claiming certain benefits. The scheme had been due to close to new savers in April 2025. However, the government announced in the Autumn Budget 2025 that they ...

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.