| 免税额项目 | 金额 |
| 个人免税额 | £12,570 |
| 婚姻免税额 | £1,260 |
| 商业贸易免税额 | £1,000 |
| 物业资产免税额 | £1,000 |
| 租房计划减免 | £7,500 |
| 个人储蓄账户免税额 | £20,000 |
| 股息免税额 | £500 |
| 个人存款利息免税额（基础税率) | £1,000 |
| 个人存款利息免税额（高等税率） | £500 |
| 资本利得税年度免税额 | £3,000 |
| 养老金年度免税额 | £60,000 |
| 遗产税起征点 | £325,000 |
| 遗产税主要居所额外免税额 | £175,000 |
2026/27 税务年度免税额度对照表
HMRC Targeting Landlords Using Third-Party Data: What You Need to Do
HMRC Targeting Landlords Using Third-Party Data: What You Need to Do
HMRC has begun issuing nudge letters to...
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