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This tax information and impact note affects individuals who are landlords of residential property.

• Updated: 6 February 2017

Draft guidance on the annual allowance transitional rules that apply from Budget Day along with a brief overview of the tapered annual allowance.

• Updated: 8 July 2015

These agreements will result in devolving new powers and responsibilities to Greater Manchester, and adopting a directly elected mayor.

• Updated: 22 November 2017

First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

Find out about the new tax-free Dividend Allowance.

• Updated: 17 August 2015

Letters from the Chancellor of the Exchequer to the Governor of the Bank of England providing the remit and recommendations for the Financial Policy Committee (FPC).

• Updated: 26 November 2025

This tax information and impact note applies to Income Tax payers with rental income from letting out a room in their home.

• Updated: 8 July 2015

This tax information and impact note will mainly affect individuals with income of over 拢150,000, including the value of any pension contributions, who save in a registered pension scheme.

• Updated: 8 July 2015

This tax information and impact note affects individuals with direct descendants and personal representatives of deceased persons, with total assets above the Inheritance Tax threshold.

• Updated: 12 June 2017

Government launches plan to fix the foundations of the British economy.

• Updated: 10 July 2015

First published during the 2015 to 2016 Cameron Conservative government

This tax information and impact note applies to incorporated businesses which pay Corporation Tax at the main rate.

• Updated: 8 July 2015