Disclaimer

Last updated: 7 November 2026.

General information only

The articles on this website are general information about UK tax. They are not personal tax advice or financial advice, and they are not a substitute for advice about your own circumstances.

Check before you act

Tax rules change, and everyone’s circumstances are different. Before you act on anything you read here, please check the official guidance on GOV.UK or speak to a qualified accountant.

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