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Information about moving to, living or retiring in the USA – including visas, working, healthcare and driving.

• Updated: 11 December 2025

Renting a room in your home out - Rent a Room Scheme, types of tenancy or licence, rent, bills, tax and ending a letting

• Becoming a resident landlord

  You’re a resident landlord if you let out part of a property which is your…

• The Rent a Room Scheme

  The Rent a Room Scheme lets you earn up to a threshold of £7,500 per year…

• Your lodger's tenancy type

  The way you share your home with a lodger affects what kind of tenancy…

• Rent, bills and tax

  Rent You can charge what you want for rent but should agree the amount…

• Ending a letting

  How to end an excluded tenancy or licence If your lodger is an excluded…

• Houses in Multiple Occupation

  Your property may be classed as an House in Multiple Occupation (HMO) if…

What to expect if you're sent to prison - prison rules and regulations, healthcare and education, prisoner rights

• Arriving at prison

  When someone arrives at prison they have at least one interview and…

• Prisoner privileges and rights

  Prisoners who follow rules can earn privileges. This is called the…

• Healthcare in prison

  Prisoners are entitled to the same standard of healthcare and treatment as…

• Vulnerable prisoners

  Staff are trained to spot prisoners at risk of bullying, suicide or…

• Pregnancy and childcare in prison

  Women who give birth in prison can keep their baby for the first 18 months…

• Education and work in prison

  Courses are normally available to help prisoners get new skills, for…

Personal pay and tax records you must keep to fill in a Self Assessment tax return: which records to keep, how long to keep records.

Tax advantages on employee share schemes including Share Incentive Plans, Save As You Earn, Company Share Option Plans and Enterprise Management Incentives

How to make debt deductions from an employee's pay because of an 'attachment of earnings order' (AEO) from a court. Includes information from the withdrawn A/E guidance.

Income Tax is a tax you pay on your earnings - find out about what it is, how you pay and how to check you're paying the right amount using HMRC's tax calculator.

Find out about announcements at Autumn Budget 2025, including Private Intermittent Securities and Capital Exchange System (PISCES), Enterprise Management Incentives (EMI) and the published Summary of Responses to the Share Incentive Plans (SIP) and Save As You Earn (SAYE) 2023...

• Updated: 1 December 2025

Find out if you can claim relief from employer Class 1 National Insurance contributions when you employ someone in a UK Freeport or Investment Zone special tax site.

• Updated: 6 April 2025

Set up a Payroll Giving scheme for your employees using PAYE - when to make deductions, costs of running the scheme, which charities are eligible and what they must do when they get the donation