UK Landlord Tax Guide (2026/27)

UK residential landlord taxation is materially heavier in 2026/27 than it was a decade ago. Three policy shifts explain the bulk of the change: the Section 24 finance cost restriction (fully in force since April 2020), the abolition of the Furnished Holiday Lettings regime (effective 6 April 2025) and the rolling MTD for Income Tax mandate that begins with £50,000-plus landlords in April 2026. Layer in a 5% Stamp Duty surcharge on additional dwellings, residential CGT at 18-24% with a 60-day reporting window, and the £3,000 annual exempt amount, and the net headline is that the cash-on-cash returns assumed by pre-2016 BTL acquisitions no longer survive the tax-after-finance reality for higher-rate landlords. This guide is the canonical 2026/27 reference for every tax interaction a UK residential landlord encounters, sourced to gov.uk and HMRC manuals throughout.

Capital and mortgage risk. UK residential property is an illiquid, leveraged asset. House prices can fall, void periods and arrears affect cash flow, mortgage rates can rise, and forced sales in a soft market can crystallise losses that exceed your deposit. This page covers the tax mechanics of buy-to-let and rental income in 2026/27 - it is not a recommendation to buy, hold or sell investment property, and is not regulated financial advice. For decisions about whether property investment suits your circumstances, speak to an FCA-authorised adviser; for the structure of an actual transaction, speak to a Chartered Tax Adviser.

1. Overview: landlord tax in 2026/27

The UK residential landlord tax landscape has tightened progressively since the 2015 Summer Budget announcement of what would become Section 24. The change was phased in over four tax years and reached full bite in April 2020. From that point onwards, mortgage interest and other finance costs are no longer deductible from rental income for individual landlords. The Treasury replaced the deduction with a basic-rate tax reducer of 20% of the finance cost, restricted to the lower of finance costs, property profits, and adjusted total income. The mechanical effect is severe for higher-rate landlords: gross rents inflate taxable income (potentially pushing the landlord into a higher tax band or eroding the personal allowance) while the offsetting credit is fixed at the basic rate. The full worked example in section 3 shows how this turns what looked like a modest pre-tax profit into a meaningful effective tax hike.

The Furnished Holiday Lettings regime was the last residual tax-advantaged route for property holders. From 6 April 2025 that regime was abolished. Existing FHL operators are now treated as ordinary property businesses: no more capital allowances on furniture and equipment, no more BADR on eventual disposal, no more relevant UK earnings status for pension tax relief, and Section 24 applies to FHL mortgage interest just as it does to any residential let. Separately, MTD for Income Tax phases in from April 2026 (landlords with combined property and self-employment income above £50,000), April 2027 (above £30,000) and April 2028 (above £20,000), bringing digital records, quarterly updates and a tax return filed through software. None of these changes reduce tax. They expand the compliance perimeter and compress the timing.

2. Rental income basics and assessment

A UK residential landlord operates a "property business" for Income Tax purposes. Rental income is assessed on the cash basis by default for landlords with gross receipts up to £150,000 per year, or on the accruals basis if the landlord elects (or is required by the size of the business). Most small private landlords use the cash basis: rent counts as income in the tax year actually received, expenses count in the tax year actually paid. The accruals basis recognises income and expense in the period they are earned or incurred regardless of cash timing, and is required above £150,000 of receipts and for companies, LLPs, partnerships with a non-individual partner and trustees (ITTOIA 2005 s.271A).

The assessment runs by tax year, 6 April to the following 5 April. Net property profit (income minus allowable expenses, before applying the Section 24 finance cost credit) is reported on the SA105 supplementary page of the Self Assessment SA100 return. From April 2026 in-scope landlords use MTD for Income Tax instead: four quarterly updates and a tax return, both sent through compatible software, with the return covering property, employment and any other income for the year. Late submissions earn penalty points, with a £200 penalty at four points; gov.uk says there are no penalties for missing a quarterly update deadline for the 2026 to 2027 tax year.

Property allowance. A flat £1,000 property allowance exempts the first £1,000 of gross property receipts per individual per tax year. Two practical uses: first, gross receipts at or below £1,000 need not be reported at all (no tax return needed for the property income alone). Second, if gross receipts exceed £1,000 the landlord can elect to claim partial relief, deducting £1,000 from gross receipts instead of actual expenses. The election is only worthwhile when actual deductible expenses are below £1,000 - rare for any normal let but common for occasional Airbnb-style short lets with minimal recurring cost.

When does NIC apply? Rental income from simple letting (the landlord owns the property and lets it out, perhaps via an agent) is investment income and not subject to Class 2 or Class 4 National Insurance. Where the activity rises to a trade - serviced accommodation with hotel-style services, multi-property portfolio run with substantial personal effort, or property dealing rather than holding - HMRC can recharacterise the activity as a trade, bringing in Class 4 NIC and full self-employed calculator mechanics. The dividing line is fact-sensitive and not always intuitive: passive letting of even ten properties usually remains investment, while running two heavily serviced Airbnbs can be a trade.

3. Section 24 mortgage interest credit

Section 24 of the Finance (No. 2) Act 2015 (inserting sections 272A and 274A into ITTOIA 2005) progressively removed the deduction for finance costs from residential property income. The change applied to mortgage interest, interest on loans to fund deposits, and the finance-cost element of any related fees. It does not affect commercial property, fully furnished holiday lets (until April 2025 - see section 6) or property held via a limited company structure. The replacement is a tax reducer of 20% of allowable finance costs, given on the lowest of three measures: finance costs (including any brought forward), profits of the property business, and adjusted total income (net income excluding savings and dividend income, less the Personal Allowance and any Blind Person's Allowance - ITTOIA 2005 s.274AA(6)). From 2027/28, Finance Act 2026 gives property income its own rates and this reduction is given at the property basic rate.

The mechanical hit. Three distinct consequences combine. First, taxable rental profit is higher because interest is no longer deducted from rent. Second, that higher figure can push the landlord into a higher tax band (40% from £50,270 for 2026/27 in England, Wales and NI with the full Personal Allowance) or trigger the £100,000 Personal Allowance taper. Third, child benefit becomes subject to the High Income Child Benefit Charge once adjusted net income crosses £60,000. The 20% credit only partly offsets the tax on the extra band income, never the band tipping itself or the allowance erosion.

Worked example. Higher-rate landlord with other income solidly inside the 40% band (e.g. £55,000 salaried). One BTL property generating £20,000 of gross rent. Mortgage interest of £8,000 on the BTL loan. Other allowable expenses (agent fees, insurance, repairs, ground rent) of £2,500.

Under the post-2020 regime:

• Gross rent: £20,000
• Less other allowable expenses: £2,500
• Taxable property profit: £17,500
• Income Tax at 40% on £17,500: £7,000.00
• Less Section 24 basic-rate credit (20% × £8,000): £1,600.00
• Net Income Tax on the BTL: £5,400.00

Under the pre-2017 regime (illustrative comparison):

• Gross rent: £20,000
• Less mortgage interest: £8,000
• Less other allowable expenses: £2,500
• Taxable property profit: £9,500
• Income Tax at 40%: £3,800.00

Section 24 cost: £5,400.00 - £3,800.00 = £1,600.00 extra tax per year on identical economic activity. On the underlying real-cash profit (£20,000 rent minus £8,000 interest minus £2,500 other costs = £9,500), the effective tax rate has moved from 40% (pre-2017) to 57% (post-2020). On a portfolio with higher gearing the divergence widens further: a landlord where mortgage interest equals or exceeds true profit can face an effective rate north of 100%.

Restrictions on the credit. Where finance costs exceed the property profits or adjusted total income cap, the unrelieved part is carried forward as a brought-forward amount for the same property business (ITTOIA 2005 ss.274A and 274AA) and can be relieved in a later year. The reduction is not repayable, so a landlord with no tax to reduce gets no immediate cash benefit from it that year.

Behavioural response. Many portfolio landlords have responded by incorporating: a UK limited company holding the rental properties is outside Section 24 and deducts mortgage interest as a normal business expense against Corporation Tax. The trade-off is the SDLT and CGT cost of transferring an existing portfolio into a new company (Section 162 incorporation relief can defer CGT in limited circumstances - typically for a property partnership with active management - but rarely covers a personally-held buy-to-let portfolio). The corporate route is therefore mainly a strategy for new acquisitions rather than retrospective conversion. The Corporation Tax calculator can model the post-CT cash extraction profile of a property company. Full HMRC guidance on Section 24 is at gov.uk changes to tax relief for residential landlords.

4. Allowable expenses and Replacement of Domestic Items relief

A residential landlord can deduct any expense that is wholly and exclusively incurred for the purposes of the property business. The wording is the same as for any Schedule D-style trading deduction, and the tests are familiar: business purpose, not capital, and not specifically disallowed.

Common allowable expenses. Letting agent fees (commission, finder's fee, tenancy renewal fee), accountant fees for preparation of the property pages of Self Assessment, ground rent and service charges on leasehold property, buildings insurance, contents insurance (where the landlord provides furniture and contents), landlord rent guarantee insurance, public liability insurance, advertising for tenants, professional fees for tenant referencing and inventory, gas safety certificates and other regulatory checks, repairs to the structure of the property (roof, walls, plumbing, electrics restored to working condition), redecoration between tenancies, gardening for shared external areas, cleaning between tenancies, utilities paid by the landlord (most common in HMOs), council tax during genuinely void periods, and travel to and from the property for genuine business purposes. Fees for arranging a mortgage are not on this list: the incidental costs of obtaining a loan are finance costs, and go through the Section 24 reduction with the interest.

Repairs versus improvements. The single most common HMRC enquiry point on a rental return. A repair restores the property to its prior condition using broadly equivalent modern materials and is deductible against income in the year incurred. An improvement increases the value or extends the capability of the asset and is capital - not deductible against rent, but added to the acquisition cost for CGT on eventual sale. HMRC's Property Income Manual (PIM2030) says alterations due to advances in technology are generally an allowable repair if the function and character of the asset are broadly the same, and gives replacing single glazing with double glazing as its example. Converting the garage into a bedroom, by contrast, adds something new and is an improvement. Renovating a worn kitchen with a comparable replacement is a repair.

Replacement of Domestic Items relief (RDIR). From 6 April 2016 the old "wear and tear" allowance (10% of net rent for fully furnished lets) was replaced by RDIR. The relief is a deduction equal to the actual cost of replacing an existing item of furniture, furnishings, white goods or domestic appliances supplied for tenant use, less any disposal proceeds from the item replaced and less any element of the replacement cost attributable to improvement over a like-for-like replacement. The relief applies to all let residential property, including partly-furnished and unfurnished lets (where the landlord provides any item at all), not just fully furnished. It does not extend to the initial purchase of furniture for a newly-let property - only to subsequent replacements. Source: HMRC guidance at gov.uk income tax when you let property.

Disallowed costs. Capital expenditure on the structure, costs of acquiring the property (legal fees on purchase, SDLT on purchase, surveyor's fees on purchase), the landlord's own labour (no deduction for time, only for amounts actually paid out), private-use element of any partly-private cost, and finance costs (interest, broker fees on the loan itself) - these last flow through the Section 24 basic-rate credit mechanism instead.

5. Rent-a-Room scheme

The Rent-a-Room scheme exempts gross rental receipts of up to £7,500 per tax year (£3,750 if the income is shared with someone else) from letting out furnished accommodation in the landlord's only or main residence. The scheme is automatic if gross receipts are within the cap - no tax return needed for the rental income. If receipts exceed the cap, the landlord chooses each tax year between two methods:

• Scheme method: tax the excess over £7,500 only, with no other expense deduction.
• Standard method: tax the full receipts less actual allowable expenses (as for any rental property).

The election is made annually on the SA105 supplementary page. The scheme method wins where actual expenses are modest relative to the £7,500 cap; the standard method wins where expenses (a substantial proportion of utilities, cleaning, maintenance allocated to the let-room) approach or exceed the cap. There is no expense deduction within the scheme - the £7,500 is a single flat allowance, not a top-up to ordinary deductions.

Eligibility limits. The accommodation must be furnished and in your only or main home. gov.uk says you can let out as much of your home as you want, that the scheme is open to resident landlords whether or not they own their home, and to people running a bed and breakfast or guest house, but that it cannot be used for homes converted into separate flats. If you only occasionally rent out part of your home through a short-term rental app, gov.uk has a separate check on whether you need to tell HMRC about the income. HMRC guidance is at gov.uk rent room in your home.

6. FHL abolition from 6 April 2025

The Furnished Holiday Lettings regime was a long-standing preferential tax bucket for short-let, fully-furnished properties meeting availability and occupancy tests (available for short-term letting to the public for 210 days and actually let for 105 days or more in the tax year, and not used as long-term lets of over 31 days for significant periods). Properties that qualified for FHL status enjoyed four tax advantages compared with ordinary residential lets: full mortgage interest relief outside the Section 24 restriction, plant and machinery capital allowances on furniture and equipment, profits counted as relevant UK earnings for pension tax relief, and access to business capital gains reliefs such as Business Asset Disposal Relief (BADR rate 10% before 6 April 2025, 14% in 2025/26 and 18% from 6 April 2026).

What changed. The Spring Budget 2024 announced abolition of the FHL regime, legislated in Finance Act 2025 (section 25 and Schedule 5) and effective from 6 April 2025 for Income Tax and 1 April 2025 for Corporation Tax. From those effective dates, FHL profits are taxed as ordinary property business profits:

• Mortgage interest moves inside Section 24 and the 20% basic-rate credit. Full interest deduction ceases.
• Capital allowances on furniture and equipment are no longer available. Future replacements fall under Replacement of Domestic Items relief instead. Existing pools of unrelieved expenditure can continue to be claimed via writing-down allowances against general property business profits.
• Profits no longer count as "relevant UK earnings", which cap how much of a personal pension contribution gets tax relief. A landlord relying on FHL profits to support large personal pension contributions loses that route.
• Business capital gains reliefs (BADR, roll-over and gift relief among them) cease to be available, so disposals are taxed at the standard residential rates (18% / 24%). BADR can still apply to a disposal within the normal 3 years after an FHL business that ceased before the change.

Transitional rules. Three deserve specific attention. First, FHL losses carried forward can be set against future profits of the ordinary UK or overseas property business (not just future FHL-origin profits). Second, an existing capital allowances pool continues to get writing-down allowances; new expenditure from the change falls under the property business rules. Third, an anti-forestalling rule, applying from 6 March 2024, stops unconditional contracts being used to obtain capital gains relief under the old FHL rules.

Scale. HMRC's tax information and impact note puts the Exchequer gain at £35 million in 2025/26, rising to £210 million in 2028/29 and £190 million in 2029/30 (Autumn Budget 2024, Table 5.2, certified by the OBR). Source: gov.uk abolition of the FHL tax regime.

7. SDLT 5% additional dwelling surcharge

Stamp Duty Land Tax in England and Northern Ireland (and its devolved equivalents - Land Transaction Tax in Wales, Land and Buildings Transaction Tax in Scotland) applies a surcharge on the purchase of second homes and buy-to-let properties. The English/NI surcharge was originally 3% from April 2016, raised to 5% in the Autumn 2024 Budget for transactions on or after 31 October 2024 (Welsh LTT and Scottish LBTT have their own surcharge rates - consult devolved guidance for those).

How the surcharge applies. The 5% adds to every band of the standard SDLT scale. A £300,000 BTL attracts standard SDLT of £5,000 (0% on the first £125,000, 2% on the next £125,000 and 5% on the remaining £50,000) plus the 5% surcharge of £15,000 on the full purchase price = £20,000 total. The same property bought as a main residence by someone who owns no other property and is not a first-time buyer pays £5,000. The surcharge applies on every additional dwelling, not just the second - so a portfolio landlord adding a tenth property pays the same 5% as a homeowner buying their first BTL.

The "additional dwelling" test. The surcharge applies if, at the end of the day of completion, the buyer (or any joint buyer) owns any interest in any other residential property anywhere in the world worth £40,000 or more, AND the property being bought is not replacing the buyer's main residence within a 36-month window (a 36-month look-back from completion for sale of the previous main residence, OR a 36-month forward window to sell it after the new purchase, in which case the surcharge is paid up-front and refunded on subsequent sale). The test catches non-obvious cases: an inherited fractional interest in a parental property, a foreign property held in personal name, a property held by a spouse (the surcharge is calculated on the household for married couples and civil partners). Use the stamp duty calculator to model the bill including the surcharge for any additional-dwelling purchase scenario.

Authoritative guidance is at gov.uk SDLT buying an additional residential property.

8. Non-resident landlord scheme

Where a UK property is owned by a landlord whose usual place of abode is outside the UK (HMRC normally treats an absence of 6 months or more as meaning that), the Non-Resident Landlords Scheme (NRLS) requires the letting agent, or the tenant if there is no agent and the rent is over £100 a week, to deduct basic-rate Income Tax (20% in 2026/27) from the rent and pay it to HMRC.

How the withholding works. The letting agent calculates basic-rate tax on the rental income received in each quarter (to 30 June, 30 September, 31 December and 31 March) less deductible expenses the agent has paid, such as its own fees and repairs. HMRC's guidance says no interest can be deducted on residential property. The tax is paid with form NRLQ, which must reach HMRC within 30 days of the quarter end, and the agent sends an annual information return (NRLY) by 5 July.

Approval to receive rent gross. A non-resident landlord can apply to HMRC for approval to receive rental income gross (without the 20% withholding) by submitting form NRL1 (individuals), NRL2 (companies) or NRL3 (trusts). HMRC grants approval and registers the landlord for Self Assessment if their UK tax affairs are up to date (or they have never had UK tax obligations, or do not expect to owe UK tax for the year). Agents and tenants keep deducting tax until HMRC tells them in writing that the landlord is approved, and a new agent or tenant must deduct until it holds its own notice from HMRC.

Even with approval, the landlord remains subject to UK Self Assessment on the rental profit, with Section 24, RDIR and all the other rules in this guide applying identically to a UK resident. The NRLS is a withholding mechanism, not a separate tax regime. Source: gov.uk non-resident landlords tax on rental income.

9. Joint ownership and Form 17

Where two or more people jointly own a let property, the default tax position depends on the relationship between the owners and the legal title arrangement.

Married couples and civil partners. The default tax split is 50/50 of rental income regardless of the actual beneficial ownership shares. This rule applies under section 836 of ITA 2007 and overrides the beneficial ownership position unless the couple files HMRC form 17 to elect for a tax split matching the actual ownership. Form 17 is a "declaration of beneficial interests in joint property and income", supported by evidence of the actual ownership (a deed of trust signed and witnessed showing the precise percentage shares). The form must be filed with HMRC within 60 days of being signed by both spouses, and takes effect from the date of signature. An election can only specify the actual beneficial ownership split - you cannot elect for an arbitrary 90/10 if the beneficial ownership is in fact 60/40.

Why couples bother. Where one spouse is a higher-rate or additional-rate taxpayer and the other is a basic-rate or non-taxpayer (perhaps unemployed, retired or working part-time), shifting rental income to the lower-band spouse reduces the household tax bill. A structured deed of trust granting (say) 90% beneficial ownership to the lower-band spouse, combined with a form 17 election, can move most of the rental profit into the basic-rate band. The deed needs to be a genuine transfer of beneficial ownership, not a paper exercise - the lower-band spouse must have the legal entitlement to 90% of any eventual sale proceeds and 90% of any rental income, with no side agreement reversing the position.

Unmarried co-owners. No 50/50 default and no form 17. Each owner is taxed on the share of the profits they receive or are entitled to (ITTOIA 2005 s.271). HMRC's Property Income Manual (PIM1030) notes that this usually matches the ownership shares but is not automatically determined by them.

Tenants in common versus joint tenants. Joint tenants own the whole property jointly (no identifiable individual shares), so for Income Tax purposes joint tenants share rental income equally. To hold unequal beneficial shares the legal title must be "tenants in common" - a different conveyancing structure that records explicit percentage shares. Couples wanting to use form 17 typically first sever the joint tenancy and become tenants in common, then sign the deed of trust, then file form 17.

10. Capital Gains Tax on disposal

On sale of a let residential property, CGT applies to the gain (sale proceeds minus acquisition cost minus enhancement expenditure minus selling and acquisition costs). Two structural points first: an annual exempt amount of £3,000 applies for 2026/27 (down from £6,000 in 2023/24, £12,300 in 2022/23 and £12,300 in 2021/22). The tax year of the gain is set by the contract, not completion: under TCGA 1992 s.28 an asset sold under an unconditional contract is disposed of when the contract is made (exchange), or for a conditional contract when the condition is met. A sale exchanged on 1 April and completed on 20 April falls in the earlier tax year. The 60-day reporting window, by contrast, runs from completion.

Rates. Residential property gains are taxed at 18% within the landlord's unused basic-rate band and 24% above it. The residential higher rate fell from 28% to 24% on 6 April 2024; from 30 October 2024 the Autumn Budget raised the rates on other assets from 10%/20% to the same 18%/24%, removing the distinction.

Principal Private Residence relief. A property that has been the landlord's main residence at any point during ownership qualifies for PRR for the period(s) of actual occupation as main residence plus the final nine months of ownership (whether or not lived in during those nine months). The gain is then time-apportioned: the PRR-eligible months / total months of ownership × total gain = exempt portion. For a property bought as main residence in (say) 2010, lived in until 2015, then let out until sale in 2025 (15 years total ownership, 5 years main residence + 0.75 years final period = 5.75 PRR-eligible years out of 15), about 38% of the gain is exempt under PRR.

Letting Relief - now narrow. Before April 2020, Letting Relief gave up to £40,000 additional exemption (matched to the PRR amount) on a property that had been the main residence and then let out. From 6 April 2020, Letting Relief is available only where the landlord shared occupancy of the property with the tenant for the part of the ownership period being claimed for - i.e. a lodger arrangement in the landlord's main residence, not a pure BTL conversion of a former main home. Most former-main-home buy-to-lets get no Letting Relief at all in 2026/27.

60-day reporting. Any Capital Gains Tax due on UK residential property must be reported and paid within 60 days of completion, using a Capital Gains Tax on UK property account. This is separate from the annual Self Assessment return; if you are already in Self Assessment you include the sale there as well. gov.uk says you may have to pay interest and a penalty if you do not report and pay on time. A UK resident does not need to report online if total gains are within the tax-free allowance; a non-UK resident must report every UK property disposal, even with no tax to pay. Estimate the bill quickly with the capital gains tax calculator before completion to make sure the 60-day cashflow is planned for. Source: gov.uk report and pay CGT on UK residential property.

11. Making Tax Digital for Income Tax

Making Tax Digital for Income Tax Self Assessment (MTD ITSA) changes how in-scope sole traders and landlords keep records and report to HMRC: digital records, quarterly updates and a year-end tax return, all through compatible software. The rules are in the Income Tax (Digital Obligations) Regulations 2026 (SI 2026/336), in force from 1 April 2026.

The phasing. Mandation follows qualifying income (gross self-employment plus property income) two years earlier: above £50,000 in 2024/25 brings you in from 6 April 2026, above £30,000 in 2025/26 from 6 April 2027, and above £20,000 in 2026/27 or later from 6 April 2028 (regulation 27). Property held in a limited company is outside MTD for Income Tax, and partnerships are not yet required to join.

What MTD ITSA requires.

• Keep digital records of property income and expenses.
• Send quarterly updates through software, due 7 August, 7 November, 7 February and 7 May for the standard quarters ending 5 July, 5 October, 5 January and 5 April.
• After the year end, make any adjustments and submit the tax return through the same software, covering property, employment, pension and any other income. The deadline to submit and pay remains 31 January after the tax year.

Software. Quarterly updates and the return must be sent through software compatible with MTD for Income Tax; HMRC publishes a software finder on gov.uk.

Penalties. Per gov.uk, late submissions earn penalty points, one per missed deadline, with a £200 penalty on reaching 4 points and £200 for each further missed deadline. There are no penalties for missing a quarterly update deadline for the 2026 to 2027 tax year. Late payment penalties for 2026/27: none if paid within 15 days; 3% of the tax owed at day 15; a further 3% of the tax still owed at day 30; then 10% a year charged daily from day 31 (in your first year, no penalty if you pay or agree a payment plan within 30 days). For 2027/28 the two percentages rise to 4%. Late payment interest is charged on top. Source: gov.uk penalties for Making Tax Digital for Income Tax.

Related calculators and guides

• Stamp Duty calculator - model the 5% additional dwelling surcharge on a BTL purchase.
• Capital Gains Tax calculator - estimate the 18/24% bill on a residential property disposal.
• Corporation Tax calculator - model returns inside a property company outside Section 24.
• Self-employed calculator - relevant where letting activity is recharacterised as a trade.
• High Income Child Benefit Charge - interaction between Section 24-inflated income and HICBC.
• £100,000 tax trap - personal allowance taper triggered by inflated rental profit.
• UK tax relief guide - the broader catalogue of reliefs that interact with property income.
• Self Assessment step by step - filing the property pages on the current SA100.
• SalaryTax methodology - how every figure on this guide is sourced and verified.