Glossary

The world of property investment can sometimes be confusing; our Glossary is full of useful terms to help every investor, whether they are a first time landlord or a seasoned portfolio builder.


A

Annual Allowance charge


If an individual exceeds the Annual Allowance in one year, they won’t be eligible for tax relief on contributions that exceed the limit, and may have to repay the tax relief or pay income tax on benefits that exceed the limit.