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

Tax issues for homeowners.

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.

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.

Land and Building 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.

Making a will and other related matters

One of the most important elements of estate planning.

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.

Planning for a year's prosperity

How forward planning can save you tax.

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.

The latest news

21 Oct 2025

Employers named and shamed for minimum wage breaches

The government has named and shamed nearly 500 employers who failed to pay the National Minimum Wage (NMW).

20 Oct 2025

Chancellor must avoid 'doing bare minimum' in Budget

The Institute for Fiscal Studies (IFS) has warned Chancellor Rachel Reeves that she must 'avoid doing the bare minimum' in the upcoming Autumn Budget on 26 November in order to dodge a 'fiscal Groundhog Day' next year.

17 Oct 2025

UK will be second-fastest growing G7 economy, IMF predicts

The UK is set to be the second-fastest-growing of the world's most advanced economies this year, according to new projections from the International Monetary Fund (IMF).

Accessibility links

Personal taxation

The latest news

Employers named and shamed for minimum wage breaches

Chancellor must avoid 'doing bare minimum' in Budget

UK will be second-fastest growing G7 economy, IMF predicts