REITs and Tax in the UK

FUNDSS

Hello everyone,

A quick question here about how Real Estate Investment Trusts are taxed in the UK. I am beginning my investing journey :T and I have become aware of these.

The only issue is I am unsure how these are taxed, and have found information on this to be limited (it seems most people aren't very interested). I have a few questions, namely:

1) Are they taxed as part of your income, or as an investment are they treated differently?
2) If I am earning below the tax threshold, and I am receiving income via a REIT, will I pay tax on this income? Will I pay tax on any 'profit' I make, or is it as treated as regular income?
3) Will I get taxed at a higher rate on any income from a REIT?

A few questions there, unfortunately I am new to this and while the theory of investing makes sense, sometimes the smaller details like tax are a bit of a haze. :j

Any help would be very much appreciated.

xylophone

https://www.gov.uk/hmrc-internal-manuals/guidance-real-estate-investment-trusts/greit08005

https://www.britishland.com/investors/dividends/reits-dividends-and-uk-tax

https://www.assuraplc.com/investor-relations/shareholder-information/reit-dividends-and-uk-tax

You can hold within an ISA and not need to concern yourself at all.