If you give an asset to someone, you may have to pay capital gains tax (CGT), 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 (NRLS) in more detail and confirm 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 NRLS as a ...

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 ...

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. 

Child trust fund accounts can be accessed from age 18. This page gives a brief overview of what you need to know.

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.