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Personal taxation

This section contains introductory guides to a range of tax issues affecting individuals.

Are you still on track for retirement?

Are you saving enough for the end of your working life?

Capital gains tax and the family home

The CGT rules when selling a home.

Land and Buildings Transaction Tax

Reviewing the Land and Buildings Transaction Tax applicable to land transactions occurring in Scotland.

Land Transaction Tax

Reviewing the Land Transaction Tax applicable to land transactions occurring in Wales.

Child Benefit charge

A guide to the income tax charge relating to Child Benefit for higher earners.

Dividends and interest

This factsheet considers the Savings and Dividends Allowances.

Does your estate planning pass the test?

Check if your estate is protected from the tax man.

Furnished holiday lettings

A guide to the tax rules governing FHL.

Charitable giving

You can get tax relief on gifts to UK charities if you give under Gift Aid or through a Payroll Giving scheme or by making a gift of shares or land. We outline the reliefs available.

Inheritance tax - a summary

Ways to minimise your estate's liability to inheritance tax.

Lasting Powers of Attorney

An introduction to the LPA rules.

Making a will and other related matters

One of the most important elements of estate planning.

Planning for a year's prosperity

How forward planning can save you tax.

Personal tax - self assessment

A guide to the personal tax return.

Personal tax - when is income tax and capital gains tax payable?

Advice on when key tax payments under Self Assessment are payable.

Repayment of student loans

How student loan repayments are administered and collected.

Stamp Duty Land Tax

A guide to the charges on transfers of land, shares and interests in partnerships.

Statutory Residence Test

Determining the UK residence status of individuals.

Supporting your children

Tax consequences of assisting your children financially.

29 Jun 2026

Online marketplace VAT proposals strike right balance

The government's preferred proposal in HMRC's consultation into VAT compliance should close a tax loophole while protecting small businesses, says the Federation of Small Businesses (FSB).

26 Jun 2026

Government fraud squad hunts down Covid loan scams

A new counter-fraud squad has launched investigations against those who defrauded the public during the Covid pandemic, the Treasury has announced.

Accessibility links

Personal taxation

Online marketplace VAT proposals strike right balance

Government fraud squad hunts down Covid loan scams