Salary sacrifice, also called salary exchange, is an arrangement where an employee agrees to give up part of their gross salary, and the employer pays that amount directly into their pension.

Capital Gains Tax is charged on the gain you make when you dispose of an asset that has increased in value. For property, the disposal is typically a sale.

A P60, formally known as the End of Year Certificate, is a statutory document issued by employers under the UK’s Pay As You Earn (PAYE) system.