comptoir

Capital Gains Tax on a residential property disposal after the £3,000 annual exempt amount, at 18% or 24%.

Tax on dividend income after the £500 allowance, at the 2026/27 rates that rose in April 2026.

What an employee actually costs: gross salary plus employer National Insurance at 15% above £5,000, plus the minimum 3% auto-enrolment pension on qualifying earnings.

Ce que vous payez en plus du prix affiché : droits de mutation (taux 2026 par régime), émoluments du notaire au barème dégressif, contribution de sécurité immobilière, débours — plus l'apport et la mensualité. Le budget réel à prévoir le jour de la signature.

Land and Buildings Transaction Tax on a Scottish residential purchase — including first-time buyer relief and the 8% Additional Dwelling Supplement.

LBTT on a non-residential (commercial) Scottish property purchase — freehold or lease premium.

Land Transaction Tax on a Welsh residential purchase — main and higher (additional-property) rates. Wales has no first-time buyer relief.

Land Transaction Tax on a non-residential (commercial) Welsh property purchase, freehold or leasehold.

Stamp Duty Land Tax on a residential purchase in England or Northern Ireland, including first-time buyer relief, the 5% additional-property surcharge and the 2% non-resident surcharge — plus the fees that actually land on completion.

Stamp Duty Land Tax on a non-residential or mixed-use freehold purchase in England or Northern Ireland. Also applies to six or more dwellings bought in one transaction.

Income tax and employee National Insurance on an annual salary, and what actually lands in the bank.

Scottish income tax and employee National Insurance on an annual salary — six bands, and the 50% marginal trap where the Scottish higher-rate threshold sits below the NI upper limit.