{
 "site": "https://www.renttaxcheck.co.uk",
 "last_checked": "2026-11-09",
 "sources": [
  {
   "key": "it",
   "title": "GOV.UK: Income Tax rates and allowances, current and past",
   "url": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
   "supports": "Personal Allowance, bands, income tax rates",
   "last_checked": "2026-11-09",
   "used_on": [
    "blog/budget-2026-landlords/",
    "blog/landlord-tax-rise-2027-analysis/",
    "guides/limited-company-vs-personal-ownership/",
    "guides/personal-allowance-order-landlords/",
    "guides/property-income-tax-2027/",
    "guides/section-24-explained/",
    "landlord-tax-calculator-2027-28/",
    "section-24-calculator/",
    "uk-landlord-tax-rates/"
   ]
  },
  {
   "key": "budget",
   "title": "HM Treasury: Budget documents, 28 October 2026",
   "url": "https://www.gov.uk/government/organisations/hm-treasury",
   "supports": "24%/44%/49% property rates, trading allowance, MTD changes",
   "last_checked": "2026-11-09",
   "used_on": [
    "blog/before-6-april-2027-checklist/",
    "blog/budget-2026-landlords/",
    "blog/landlord-tax-rise-2027-analysis/",
    "blog/mansion-tax-landlords/",
    "blog/overseas-landlords-2027/",
    "capital-gains-tax-rental-property-calculator/",
    "guides/capital-gains-tax-selling-rental-property/",
    "guides/furnished-holiday-lets-after-2025/",
    "guides/limited-company-vs-personal-ownership/",
    "guides/making-tax-digital-landlords-guide/",
    "guides/non-resident-landlord-scheme/",
    "guides/personal-allowance-order-landlords/",
    "guides/property-allowance-vs-expenses/",
    "guides/property-income-tax-2027/",
    "guides/self-assessment-payments-on-account-landlords/",
    "landlord-tax-calculator-2027-28/",
    "making-tax-digital-landlords/",
    "stamp-duty-calculator-buy-to-let/",
    "uk-landlord-tax-rates/"
   ]
  },
  {
   "key": "rental",
   "title": "GOV.UK: Work out your rental income when you let property",
   "url": "https://www.gov.uk/guidance/income-tax-when-you-rent-out-a-property-working-out-your-rental-income",
   "supports": "Allowable expenses, cash basis, increasing your mortgage",
   "last_checked": "2026-11-09",
   "used_on": [
    "guides/allowable-expenses-landlords/",
    "guides/joint-ownership-form-17/",
    "guides/property-income-tax-2027/",
    "guides/remortgage-interest-relief/",
    "landlord-tax-calculator-2027-28/",
    "rental-yield-calculator/"
   ]
  },
  {
   "key": "s24",
   "title": "GOV.UK: Tax relief for residential landlords, how it's worked out",
   "url": "https://www.gov.uk/guidance/changes-to-tax-relief-for-residential-landlords-how-its-worked-out-including-case-studies",
   "supports": "Section 24 finance cost credit",
   "last_checked": "2026-11-09",
   "used_on": [
    "blog/landlord-tax-rise-2027-analysis/",
    "guides/furnished-holiday-lets-after-2025/",
    "guides/property-income-tax-2027/",
    "guides/remortgage-interest-relief/",
    "guides/section-24-explained/",
    "landlord-tax-calculator-2027-28/",
    "section-24-calculator/"
   ]
  },
  {
   "key": "mtd",
   "title": "GOV.UK: Making Tax Digital for Income Tax",
   "url": "https://www.gov.uk/government/publications/making-tax-digital",
   "supports": "MTD thresholds and dates",
   "last_checked": "2026-11-09",
   "used_on": [
    "blog/before-6-april-2027-checklist/",
    "blog/budget-2026-landlords/",
    "guides/joint-ownership-form-17/",
    "guides/making-tax-digital-landlords-guide/",
    "making-tax-digital-landlords/",
    "uk-landlord-tax-rates/"
   ]
  },
  {
   "key": "sdlt",
   "title": "GOV.UK: Stamp Duty Land Tax residential property rates",
   "url": "https://www.gov.uk/stamp-duty-land-tax/residential-property-rates",
   "supports": "SDLT bands and surcharges",
   "last_checked": "2026-11-09",
   "used_on": [
    "guides/limited-company-vs-personal-ownership/",
    "rental-yield-calculator/",
    "stamp-duty-calculator-buy-to-let/",
    "uk-landlord-tax-rates/"
   ]
  },
  {
   "key": "cgt",
   "title": "GOV.UK: Capital Gains Tax rates and allowances",
   "url": "https://www.gov.uk/capital-gains-tax/rates",
   "supports": "CGT 18%/24%, £3,000 exemption",
   "last_checked": "2026-11-09",
   "used_on": [
    "capital-gains-tax-rental-property-calculator/",
    "guides/capital-gains-tax-selling-rental-property/",
    "guides/limited-company-vs-personal-ownership/",
    "uk-landlord-tax-rates/"
   ]
  },
  {
   "key": "cgt60",
   "title": "GOV.UK: Report and pay Capital Gains Tax on UK property",
   "url": "https://www.gov.uk/report-and-pay-your-capital-gains-tax",
   "supports": "60-day reporting",
   "last_checked": "2026-11-09",
   "used_on": [
    "blog/overseas-landlords-2027/",
    "capital-gains-tax-rental-property-calculator/",
    "guides/capital-gains-tax-selling-rental-property/",
    "guides/letting-your-former-home/",
    "guides/non-resident-landlord-scheme/"
   ]
  },
  {
   "key": "prr",
   "title": "GOV.UK: Tax when you sell your home",
   "url": "https://www.gov.uk/tax-sell-home",
   "supports": "Private Residence Relief, letting relief",
   "last_checked": "2026-11-09",
   "used_on": [
    "capital-gains-tax-rental-property-calculator/",
    "guides/capital-gains-tax-selling-rental-property/",
    "guides/letting-your-former-home/"
   ]
  },
  {
   "key": "poa",
   "title": "GOV.UK: Payments on account",
   "url": "https://www.gov.uk/understand-self-assessment-bill/payments-on-account",
   "supports": "Payments on account rules",
   "last_checked": "2026-11-09",
   "used_on": [
    "guides/self-assessment-payments-on-account-landlords/"
   ]
  },
  {
   "key": "sa",
   "title": "GOV.UK: Self Assessment deadlines",
   "url": "https://www.gov.uk/self-assessment-tax-returns/deadlines",
   "supports": "Filing and payment deadlines",
   "last_checked": "2026-11-09",
   "used_on": [
    "guides/making-tax-digital-landlords-guide/",
    "guides/self-assessment-payments-on-account-landlords/",
    "guides/tell-hmrc-about-rental-income/"
   ]
  },
  {
   "key": "room",
   "title": "GOV.UK: Rent a Room Scheme",
   "url": "https://www.gov.uk/rent-room-in-your-home",
   "supports": "£7,500 Rent a Room relief",
   "last_checked": "2026-11-09",
   "used_on": [
    "guides/property-allowance-vs-expenses/",
    "guides/rent-a-room-relief/",
    "uk-landlord-tax-rates/"
   ]
  },
  {
   "key": "allow",
   "title": "GOV.UK: Tax-free allowances on property and trading income",
   "url": "https://www.gov.uk/guidance/tax-free-allowances-on-property-and-trading-income",
   "supports": "£1,000 property and trading allowances",
   "last_checked": "2026-11-09",
   "used_on": [
    "guides/allowable-expenses-landlords/",
    "guides/property-allowance-vs-expenses/",
    "guides/rent-a-room-relief/",
    "guides/tell-hmrc-about-rental-income/",
    "uk-landlord-tax-rates/"
   ]
  },
  {
   "key": "f17",
   "title": "GOV.UK: Declare beneficial interests in joint property and income (Form 17)",
   "url": "https://www.gov.uk/government/publications/income-tax-declaration-of-beneficial-interests-in-joint-property-and-income-17",
   "supports": "Form 17 and the 50:50 rule",
   "last_checked": "2026-11-09",
   "used_on": [
    "blog/before-6-april-2027-checklist/",
    "guides/joint-ownership-form-17/"
   ]
  },
  {
   "key": "hicbc",
   "title": "GOV.UK: High Income Child Benefit Charge",
   "url": "https://www.gov.uk/child-benefit-tax-charge",
   "supports": "£60,000–£80,000 charge",
   "last_checked": "2026-11-09",
   "used_on": [
    "guides/section-24-explained/",
    "section-24-calculator/"
   ]
  },
  {
   "key": "ct",
   "title": "GOV.UK: Corporation Tax rates",
   "url": "https://www.gov.uk/corporation-tax-rates",
   "supports": "19%/25% and marginal relief",
   "last_checked": "2026-11-09",
   "used_on": [
    "guides/limited-company-vs-personal-ownership/"
   ]
  },
  {
   "key": "fhl",
   "title": "GOV.UK: Furnished holiday lettings tax regime abolition",
   "url": "https://www.gov.uk/government/publications/furnished-holiday-lettings-tax-regime-abolition",
   "supports": "End of the FHL regime from April 2025",
   "last_checked": "2026-11-09",
   "used_on": [
    "guides/furnished-holiday-lets-after-2025/"
   ]
  },
  {
   "key": "nrl",
   "title": "GOV.UK: Non-resident landlord scheme guidance",
   "url": "https://www.gov.uk/government/publications/non-resident-landlord-scheme-information-for-letting-agents-and-tenants-version-6",
   "supports": "NRL withholding and NRL1",
   "last_checked": "2026-11-09",
   "used_on": [
    "blog/overseas-landlords-2027/",
    "guides/non-resident-landlord-scheme/"
   ]
  },
  {
   "key": "bim",
   "title": "HMRC Business Income Manual BIM45700: withdrawal of capital (updated 1 July 2026)",
   "url": "https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim45700",
   "supports": "Interest on borrowing used to withdraw capital",
   "last_checked": "2026-11-09",
   "used_on": [
    "guides/remortgage-interest-relief/"
   ]
  },
  {
   "key": "rra",
   "title": "GOV.UK: Implementing the Renters' Rights Act 2025, roadmap",
   "url": "https://www.gov.uk/government/publications/renters-rights-act-2025-implementation-roadmap/implementing-the-renters-rights-act-2025-our-roadmap-for-reforming-the-private-rented-sector",
   "supports": "Renters' Rights Act phases",
   "last_checked": "2026-11-09",
   "used_on": [
    "blog/renters-rights-act-six-months/"
   ]
  },
  {
   "key": "hvcts",
   "title": "GOV.UK: High Value Council Tax Surcharge",
   "url": "https://www.gov.uk/government/publications/high-value-council-tax-surcharge/high-value-council-tax-surcharge",
   "supports": "Surcharge bands from April 2028",
   "last_checked": "2026-11-09",
   "used_on": [
    "blog/budget-2026-landlords/",
    "blog/mansion-tax-landlords/"
   ]
  },
  {
   "key": "paying",
   "title": "GOV.UK: Renting out your property, paying tax",
   "url": "https://www.gov.uk/renting-out-a-property/paying-tax",
   "supports": "Reporting thresholds, Let Property Campaign",
   "last_checked": "2026-11-09",
   "used_on": [
    "guides/letting-your-former-home/",
    "guides/tell-hmrc-about-rental-income/"
   ]
  }
 ]
}