CONSULT.Outcome publishedConsultation · gov.uk
Personal portfolio bonds – reviewing the property categories
A consultation on the property that a life insurance policy can allow to be selected without it becoming a personal portfolio bond.
Last fetched 03 May 2026 · gov.uk
Detail
At Budget 2016, the government announced it would review the property categories at section 520 of the Income Tax (Trading and Other Income) Act 2005.
This consultation invites views on the current property categories and further property types that may be included.
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