Inheritance tax (IHT) Value of estate Tax rate £1 – £325,000 (known as IHT threshold or nil rate band) 0% Over £325,000 40%   Tax year Residence nil rate band 2017/18 £100,000 2018/19 £125,000 2019/20 £150,000 2020/21 £175,000 2021/22 £175,000

Income tax – bands (after any personal allowance)

Income tax allowances and bands Please note it is taxable income which applies in this assessment, including earnings, pensions in payment, cash interest, fixed interest income, dividends and rent. ISA income is not included. Income tax – main personal allowances

HMRC update money laundering supervision guidance HMRC have updated their help and support guidance covering money laundering supervision.   Online guides for estate agency businesses and for money service businesses have been added. View the updated guidance. View Estate agency business guidance