2. Types of insolvency

The different types of insolvency.

Official Statistics: Property rental income statistics: 2026
This release provides statistics on income and expenses from renting property declared by taxpayers in HMRC’s Income Tax Self-Assessment (ITSA) returns data only. Statistics are provided for 5 tax years from 2020 to 2021 up until 2024 to 2025. Incorporated businesses with property income do not file ITSA returns and as such are not included in this release. The publication also does not contain information on tenants of rented property, or on income received from buying and selling properties.
VAT Construction
Guidance providing additional information on the treatment of buildings and construction as far as the zero and reduced rates of VAT are concerned.

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Tide Accounting Ltd. t/a Tide Accounting.

Registered Office: The Nurseries, Burnt House Lane, Christchurch, Hampshire, England, BH23 8AL

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