If you give an asset to someone, you may have to pay capital gains tax, as you are disposing of something. The rules depend partly on who you make the gift to. For this purpose, a gift includes selling something for less than its market value.

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 ...

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 look at how you calculate your property income for tax purposes – in other words, your profit from renting out property. This includes identifying your income and understanding your allowable expenses, all of which are important when calculating your taxable profit. There are also ...

If you rent out property, then you will usually have to report this to HMRC and pay tax on it. Here we explain how you can do this – which might vary depending on your level of rental income and your wider situation.

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.