It is noted that one would begin to lose personal allowances once your income exceeds £100,000. I have the following income sources: (1) company pension; (2) residential buy-to-let rental property; (3) dividends (outside of an ISA); and (4) savings interest. Of the above income sources, I am not aware whether the buy-to-let property rental income is also taken into account to test the £100,000 limit. Please could you clarify?

Arthur Weller replies:
The property rental income also counts when calculating the 'adjusted net income'. This figure is used to decide whether the taxpayer’s income exceeds £100,000. See HMRC guidance at: www.gov.uk/income-tax-rates/income-over-100000 and www.gov.uk/adjusted-netincome#what-is-adjusted-net-income.