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Home›Personal Tax
👤 Personal Tax

Personal tax services for UK individuals.

Self assessment, capital gains tax, residency analysis, foreign income, marriage allowance, child benefit charge, inheritance tax planning. Delivered by Chartered Tax Advisers, with the same care and senior-level attention as our business work.

Book a Free Discovery Call → Try the Income Tax Calculator

Personal tax 2026/27

£12,570
Personal allowance (frozen to 2031)
£3,000
CGT annual exemption
60 days
CGT property reporting window
£60,000
High income child benefit threshold
CTA-qualified — UK’s highest tax qualification
Fellow of ACCA, regulated firm
All work on agreed fixed fees
Same-day response on all enquiries

What we do for individuals

Self Assessment tax returns

Full preparation and submission of Self Assessment returns for individuals who need to file — company directors, the self-employed, landlords, those with capital gains, foreign income, dividend income above the allowance, or income above £100,000. We prepare the return accurately, claim every relief properly, and file in good time before the 31 January deadline. Fees are agreed upfront on a fixed basis.

Capital Gains Tax — including 60-day property reporting

If you sell a UK residential property and make a capital gain, you must report and pay CGT to HMRC within 60 days of completion — a separate filing from your Self Assessment, with its own penalty regime for missed deadlines. We handle the reporting and the calculation, including all available reliefs (Private Residence Relief, lettings relief where it still applies, BADR for qualifying business assets). For non-property capital gains, we work the position into the Self Assessment return.

Residency, Statutory Residence Test and the FIG regime

Whether you’re moving abroad, returning to the UK, or trying to stay non-resident while spending time here, the Statutory Residence Test determines your UK tax position. We provide formal SRT analysis, advise on day-count and tie management, and handle the practical consequences. From April 2025, the new Foreign Income and Gains regime replaced the historic non-dom regime — we advise new UK residents on whether and how to elect, the four-year window mechanics, and the long-tail UK IHT exposure for long-term residents leaving.

Foreign income, treaty positions and dual taxation

UK residents with foreign income (employment, rental, dividends, capital gains) face a tax stack that depends on the income type, the source country and the relevant double taxation treaty. We handle the UK position, claim the treaty reliefs and foreign tax credits properly, and where the foreign side is complex we coordinate with overseas advisers.

Inheritance Tax planning

The IHT landscape changed materially with the April 2026 Business Property Relief cap and the April 2027 inclusion of pension pots in the estate. For most families with significant wealth, the planning that worked five years ago needs revisiting. We advise on lifetime gifting, family investment companies, the seven-year rule, taper relief, the residence nil-rate band and the practical mechanics of estate planning. For more comprehensive HNWI work see our High Net Worth Individuals page.

Smaller but valuable reliefs

The Marriage Allowance saves up to £252 per year and is regularly missed by couples where one partner is a non-taxpayer. The Trading Allowance, Property Allowance, Rent a Room scheme, gift aid for higher-rate taxpayers, professional subscription relief, and pension contribution relief above the basic rate are all valuable and often unclaimed. We work through the full picture.

Who this is for

Personal tax services are the right fit for:

  • Company directors who need a Self Assessment return prepared and want it integrated with their company position
  • Landlords with rental income who want their personal tax handled alongside any property structuring advice
  • Internationally mobile individuals — leavers, arrivers, returners, dual residents — who need formal SRT analysis
  • Higher-earners with multiple income sources, foreign income, or capital gains needing planning
  • Individuals approaching retirement, exit, or estate planning where the IHT changes need addressing

If your tax position is straightforward — employment income only, PAYE-only, no other complications — you may not need to file at all, and we’ll tell you that honestly.

Frequently asked questions

Who needs to file a self assessment tax return?
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You must file if you are self-employed, a company director, have rental income over £2,500, untaxed income over £10,000, capital gains above £3,000, earn over £100,000, have foreign income, or received Child Benefit where either partner earns over £60,000.
What is the 60-day CGT reporting rule for property?
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If you sell UK residential property and make a capital gain, you must report and pay CGT to HMRC within 60 days of completion — separately from your Self Assessment return. Miss the deadline and HMRC charges penalties starting at £100 immediately, then more after 3 months.
Am I UK tax resident? How does the Statutory Residence Test work?
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The Statutory Residence Test (SRT) determines UK tax residence based on day counts and ties. Key tests are: automatic overseas test (16 or fewer UK days), automatic UK test (183+ UK days), and sufficient ties test combining day count with UK ties such as family, accommodation and work. Getting this wrong has significant tax consequences — particularly when leaving the UK or arriving.
What is the FIG regime and who qualifies?
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The Foreign Income and Gains regime, which replaced the non-dom regime from 6 April 2025, allows new UK residents (or those returning after 10 years away) to elect for an exemption on foreign income and gains for the first 4 years of UK residence. After 4 years, foreign income and gains become fully taxable in the UK on a worldwide basis.
How does the High Income Child Benefit Charge work?
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If either partner in a couple receiving Child Benefit earns over £60,000 (raised from £50,000 in April 2024), the higher earner pays a tax charge that gradually claws back the Child Benefit. The charge is 1% of the Child Benefit for every £200 of income above £60,000, fully wiping out the benefit at £80,000 of income. The charge is collected via Self Assessment.
Can my spouse and I share my personal allowance?
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Yes — the Marriage Allowance lets a non-taxpayer (or basic-rate taxpayer earning under £12,570) transfer £1,260 of their personal allowance to a basic-rate-taxpaying spouse or civil partner, saving up to £252 per year. Claims can be backdated four tax years.
What is the Foreign Income and Gains (FIG) regime that replaced non-dom from April 2025?
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The Foreign Income and Gains regime replaced the remittance basis from 6 April 2025. New UK arrivals who have been non-UK resident for at least 10 consecutive years can elect for FIG treatment for their first 4 UK tax years — meaning foreign income and capital gains during that 4-year window are exempt from UK tax (whether or not remitted). After year 4, they are taxed on worldwide income and gains in the standard way. This is significantly more limited than the old non-dom regime but still valuable for short-term UK assignees. We advise on eligibility, claim mechanics and exit planning.
What happens to my UK tax position when I leave the UK?
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Becoming non-UK resident under the Statutory Residence Test (SRT) generally removes you from UK tax on most foreign income and gains — but the UK retains tax rights on UK-source income (UK rental, UK employment if duties are performed here, UK dividends in some cases) and on disposals of UK land. There is also a 5-year temporary non-residence trap: if you return to the UK within 5 tax years, certain gains and income arising during your time abroad become taxable on return. Pre-departure planning (timing, asset disposals, pension extraction) typically saves substantial tax. We advise both before departure and during the non-resident years.
How is Capital Gains Tax calculated and what reliefs are available?
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CGT is charged on the gain (proceeds less original cost less acquisition/disposal costs less enhancement expenditure) above the annual exempt amount (£3,000 for 2026/27). Rates are 18% / 24% on residential property, 10% / 20% on most other assets (changing to 14% / 24% for some assets from April 2026). Key reliefs: Private Residence Relief (your only or main home), Business Asset Disposal Relief (£1m lifetime limit, 14% rate), Investors’ Relief (£10m lifetime limit, 14%), Gift Hold-Over Relief (deferral on business asset gifts), and CGT-free transfers between spouses. We model gains before disposal so you can plan the timing.
What is the Marriage Allowance and how do I claim it?
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The Marriage Allowance lets a spouse or civil partner who earns below the personal allowance (£12,570) transfer up to £1,260 of their unused personal allowance to their partner — provided the partner is a basic-rate taxpayer (taxable income below £50,270). The transferring spouse must elect via gov.uk; the saving is up to £252 per year for the recipient. The election can be backdated up to 4 tax years if eligible. Higher-rate taxpayers do not qualify. Many eligible couples never claim — we check eligibility for personal tax clients automatically.
Should I make pension contributions before or after a tax year-end?
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Pension contributions reduce your taxable income for the tax year in which they are made — so contributions before 5 April count for the current tax year, and contributions on or after 6 April count for the next. If you have unused annual allowance from previous tax years (carry-forward — up to 3 prior years), making a large contribution before 5 April can capture relief that would otherwise be lost. Higher-earning individuals also need to consider the tapered annual allowance (reduced for adjusted income above £260,000). We model the position annually and recommend timing where it makes a material difference.
Personal Tax Tools

Calculators & resources

Free tools and calculators that complement the personal tax service.

💷
Income Tax Calculator

2026/27 rates, allowances and bands

📊
CGT Calculator

Property and asset disposal

📈
Dividend Tax Calculator

Including the April 2026 rate rise

🎯
Inheritance Tax Estimator

NRB, RNRB and the April 2026/27 changes

📅
Self Assessment Guide

POAs, deadlines, penalties

📋
Income Tax Rates 2026/27

Full bands and allowance reference

📜
IHT Guide 2026/27

BPR cap, pension changes, planning

📚
All Tax Rates 2026/27

Full reference

Need a hand with personal tax?

Book a Free Discovery Call. We’ll talk through the situation and provide a clear fixed-fee quote — or tell you honestly if you don’t need our help.

Book a Free Discovery Call → 💬 WhatsApp Us
Micro business or individual with turnover under £100K? Our sister company Fernside Accounting Ltd is the right fit for you. Visit Fernside Accounting →
The Tax Lead

Boutique UK tax and accountancy firm. Specialist tax-led advice for owner-managed businesses, landlords and internationally mobile clients. Regulated by ACCA.

Regulated by ACCA
UAE FTA Registered Tax Agent
IFZA Strategic Partner

Specialisms

  • Residential Property Tax
  • Commercial Property Tax
  • Technology & Software
  • Prop Trading & LLPs
  • Crypto Tax
  • Personal Tax

Services

  • Accounting & Reporting
  • Business Tax
  • Owner-Managed Business
  • Property Tax
  • International Tax
  • VAT
  • Payroll
  • MTD ITSA Support
  • Outsourced Head of Tax
  • Tax Position Review
  • Virtual Finance Office

Resources

  • Blog & Insights
  • 📋 Top Tax Tips 2026/27
  • 📋 Tax Rates 2026/27
  • Pricing
  • Tax Tools
  • Calculators
  • Tax Rates 2026/27
  • Locations
  • About

Contact

📞 +44 (0) 203 376 0933
💬 +44 (0) 7722 165378
✉️ [email protected]
📍 37 Orsett Road,
Grays RM17 5DS
🔐Client Portal Login
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