{
 "id": "trading_and_property_allowance",
 "name": "Trading allowance and property allowance",
 "category": "tax",
 "value": "\u00a31,000 each",
 "unit": "per year",
 "valid_from": "2026-04-06",
 "valid_to": "2027-04-05",
 "source_url": "https://www.gov.uk/guidance/tax-free-allowances-on-property-and-trading-income",
 "source_org": "HMRC / gov.uk",
 "confidence": "verified",
 "checked_at": "2026-08-11",
 "notes": "Separate \u00a31,000 for each; unchanged since 6 April 2017.",
 "history": [
  "\u00a31,000 / \u00a31,000 from 2017-04-06"
 ]
}