A bonus or vesting event is due
PAYE income, RSUs, options or carried interest could move the year into a higher effective marginal band.
Higher Earner and Professional Tax PlanningPlan the next pound of income where marginal tax and family thresholds overlap.
Higher earners can lose allowances, face benefit charges or restrict pension relief across narrow income ranges. We forecast adjusted net income and compare actions before the tax year closes.
- Advisers with Big Four and Top 20 firm backgrounds
- Response in hours not days
- Fees agreed upfront
Expert perspective
Headline tax rates do not show the true marginal cost.
As income rises, a personal allowance may be withdrawn, pension limits can change and family-related benefits can be charged or lost. Employment bonuses, dividends, rental profit and investment distributions all contribute in different ways.
We build a forecast from gross income through to adjusted net income and taxable income, then test genuine actions available before year end. These might include pension contributions, Gift Aid, remuneration timing or investment and company decisions, each subject to its own commercial and legal constraints.
Tax is only one part of the decision. Pension funding affects access and investment risk, salary sacrifice changes employment terms and reducing company extraction may not meet cash needs. We state those trade-offs and coordinate with regulated advisers where product advice is required.
When this matters
Recognise when the position needs more than a form
Early review creates time to find evidence, correct assumptions and make choices before a deadline fixes the result.
Income varies year to year
Partnership profit, dividends or performance pay make allowances and payments on account difficult to predict.
Pension funding is being considered
Annual allowance, tapering, carry forward and scheme input values need evidence before a contribution is chosen.
Family benefits are affected
Child Benefit, tax-free childcare or other income-linked rules make household income and timing relevant.
The technical review
The areas we bring into one review
A defensible answer is based on the full factual pattern and is reported consistently across every relevant return.
Adjusted net income
Employment, benefits, dividends, rental and investment income, with qualifying deductions and grossing-up treated correctly.
Employment rewards
Cash bonus, salary sacrifice, benefits, RSUs, options and pension input coordinated with payroll evidence.
Pensions
Annual allowance, tapering, carry forward, scheme input periods, employer contributions and access constraints.
Investment income
Distributions, interest, offshore funds, capital gains and the difference between income and capital treatment.
Family position
Spouse income and assets, Child Benefit, childcare support, Gift Aid and cash needs considered without artificial transfers.
Company owners
Salary, dividends, pension funding, retained profits and company cash included in the same personal model.
What changes the answer
The tax year boundary can matter, but substance comes first.
Timing helps only where the payment, contribution or transaction is genuinely completed under the relevant rules.
- 01What is the complete projected income, including amounts not yet visible on a payslip or tax account?
- 02Which income-linked allowances or charges create a high effective marginal cost at the forecast level?
- 03What pension allowance is actually available after scheme input values, tapering and carry forward?
- 04Which actions meet the individual’s cash, employment and investment objectives without relying on artificial timing?
How UA Tax works
From income records to a clear tax decision
Separate the completed return from decisions that are still possible in the current tax year.
Map income and the year
Reconcile pay, benefits, share awards, dividends and other income. Identify whether you need a completed-year return review or a current-year forecast.
Check pension and donation evidence
Identify the relief method, personal and employer payments, scheme input figures and Gift Aid records. Avoid claiming relief twice.
Calculate the tax and limits
Review adjusted net income and relevant family thresholds separately from pension annual allowance, tapering and carry forward.
Agree and complete the next step
Explain the assumptions and available actions, then prepare the agreed return or advice. Coordinate product decisions with an authorised adviser.
Questions worth asking
Frequently asked questions
What is adjusted net income?
It is a statutory measure derived from total income with specified adjustments, including gross pension contributions and Gift Aid in relevant circumstances. It is used for several allowances and charges.
Can pension contributions restore my personal allowance?
Qualifying contributions can reduce adjusted net income, which may restore allowance depending on the figures. Annual allowance, access, cash and investment considerations still need review.
How are RSUs taxed?
Employment-related value is generally taxed through payroll or reporting when shares vest or are acquired, followed by CGT on later value changes. Broker statements and payroll need reconciling to avoid omissions or double counting.
Can I ask my employer to delay a bonus?
Only if employment and payment arrangements genuinely allow it before entitlement is fixed. Anti-forestalling, payroll and contractual rules may make a purported delay ineffective.
Should my spouse hold more investments?
Genuine transfers between spouses can support household planning, but ownership, income rights, investment risk and future access must be real. We advise on tax, not investment suitability.
When should a higher-earner review take place?
Ideally with enough time before 5 April to obtain pension values, confirm projected income and complete any chosen action. A second check after year end can reconcile estimates to actual figures.
What should I send for a pension and Gift Aid review?
Start with P60 and benefit details, pension statements showing net payments and provider relief, payroll contribution method, employer funding and donation records. We arrange a secure route and request any additional scheme input evidence required.
Can you review a completed year as well as future planning?
Yes. We distinguish checking a completed-year return and existing claims from forecasting current-year income. A new pension payment normally belongs to the year it is paid, so an earlier return cannot simply be adjusted as if it had been paid then.
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