The CGT annual exemption is £3,000 for 2026/27. Gains above this are taxed at 18% (basic rate taxpayers) or 24% (higher and additional rate taxpayers) on most assets. Transfers between spouses are CGT-free, effectively doubling the available exemption. Business Asset Disposal Relief applies at 18% for qualifying disposals from 6 April 2026.

The dividend allowance is £500 per person per year. Dividends above this are taxed at 10.75% (basic rate), 35.75% (higher rate), or 39.35% (additional rate) (rates increased by 2 percentage points from 6 April 2026). Planning the timing and amount of dividends, and using a spouse's lower rate band, can reduce dividend tax meaningfully.

The Enterprise Investment Scheme (EIS) allows investments of up to £1 million per year into qualifying early-stage companies, with 30% income tax relief reducing a £100,000 investment's cost to £70,000 after relief. This is a general description of the tax rule; it is not investment advice. Any decision to hold or dispose of the investment should be discussed with an FCA-authorised investment adviser. EIS investments also qualify for CGT deferral and business relief after two years. They carry high investment risk.

Yes. Capital gains can be transferred free of CGT between spouses to use both annual exemptions. Dividend income can be shifted to a spouse in a lower tax band. ISA allowances can be doubled. Income generating assets can be held jointly or transferred to the lower rate spouse. Coordinated planning across both partners significantly reduces combined tax liability.

Each person can save up to £20,000 per year in an ISA. Investment growth, dividends, and interest inside an ISA are completely free of income tax and capital gains tax. For couples, £40,000 of annual contributions builds a significant long-term tax-free investment base alongside pension planning.

The simplest first step is a free initial conversation with a Bluebond specialist, or download the free Personal Tax Guide below. We review your income, investments, pension, and estate position, identify where tax is being overpaid, and explain which strategies apply — no obligation, no charge for the initial consultation.

Personal tax planning is the legal process of structuring your income, savings, investments, and assets to reduce the amount of tax you pay within HMRC's rules. For UK high earners and high net worth individuals, the difference between a planned and unplanned tax position can be tens of thousands of pounds per year.

Between £100,000 and £125,140, HMRC withdraws the personal allowance at £1 for every £2 earned above £100,000. This creates an effective marginal income tax rate of 60% in this band. It can be eliminated by making pension contributions or Gift Aid donations that bring net adjusted income below £100,000.

The main legal routes are: pension contributions (receiving tax relief at your marginal rate), ISA contributions, salary sacrifice, Gift Aid donations, Enterprise Investment Scheme relief, and careful structuring of investment income and dividends. This is a general description of the tax rule; it is not investment advice. Any decision to hold or dispose of the investment should be discussed with an FCA-authorised investment adviser. The most effective tax reduction plans coordinate all of these simultaneously rather than applying them in isolation.

The annual allowance is £60,000 per tax year, or 100% of earnings if lower, including employer contributions. For those with adjusted income above £260,000, the allowance tapers down to a minimum of £10,000. Up to three years of unused allowance can be carried forward, allowing large one-off contributions in high-income years.