UK tax, by situation

Choose what describes you. Each guide gives the rule in one screen, with HMRC sources, then a calculator.

• Landlords

  Rental profit is taxed as income at your marginal rate, but mortgage interest is no longer deducted.

• Investors & crypto

  Selling shares, funds or crypto outside an ISA or pension can create a capital gain.

• Mortgage planning

  Lenders size a mortgage on the income they are willing to count, but you repay it from what is left after tax and National Insurance.

• Self-employed

  Side income under the trading allowance needs no tax return.

• High earners

  Two traps hit the middle of the income range.

• Pensions

  Pension contributions get tax relief, but only up to the annual allowance, counting your own contributions and your employer's.

• Foreign income

  If you are UK resident you pay UK tax on foreign income as it arises, wherever it is paid.

• Couples

  If one partner earns less than the personal allowance and the other is a basic-rate taxpayer, the lower earner can give away part of their unused allowance.