Technical guidance

This article looks at the tax-free lump sums that you can take whilst alive.

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For Advisers dealing with annual allowance excesses, it may be possible for a scheme to pay the annual allowance charge.

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There are four things to consider when making pension contributions - the annual allowance, carry forward, relevant UK earnings and employer contributions.

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This article looks at how UK investment bonds are taxed when they are held inside a trust. 

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This article looks at the tax consequences of establishing a designated account in conjunction with a Collective Investment Account (CIA).

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• The designated account is the trust available for the Collective Investment Account (CIA).
• Irrevocable designations create a bare trust for named beneficiaries which cannot be changed.

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We’ve broken down the complex subject of chargeable events into, easy to digest, quick reference guides. These guides cover the need-to-know facts and provide examples of the method.

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The Government introduced legislation to include the value of unused pension funds and pension death benefits within the member’s estate on their death.

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This guide will assist you with the process of calculating the IHT due on failed gifts within 7 years of death using the 14-year rule and demonstrate how this impacts the overall IHT liability of the estate.

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We have provided two quick reference guides to explain the Residence Nil Rate Band.

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The Inheritance Tax treatment of discretionary (relevant property) trusts can be complicated. We have broken this down into four quick reference guides which provide a step by step guide to performing the calculation and demonstrate how multiple trusts may help reduce the tax due on the periodic and exit charges.

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This article provides an overview of the income and capital gains tax reliefs and the special inheritance tax rules which can apply where there is one or more vulnerable or disabled beneficiary.

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This article will provide you with an overview of personal injury trusts, how they’re created and their tax treatment.

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The income tax calculator calculates the income tax payable after available reliefs, for one or more chargeable event gains on a life or redemption policy. It can’t be used where the gain is assessable on trustees, or where a company owns the investment, because life and redemption contracts owned by a company are taxed under the ‘loan relationship’ rules.

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Calculate the maximum gross contribution your clients or their employer can contribute to their pension by 05/04/2026. The calculator takes into account any carry forward available and any taper to the Annual Allowance that applies (calculations for the 2025/26 Tapered Annual Allowance can be performed with this tool).

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This financial planning tool shows how much inheritance tax (IHT) someone will pay when they die based on the information you provide. It also allows you to model a series of lifetime gifts made by your client showing what IHT saving (if any) this has on their estate.

It can be used when advising long-term UK resident individuals only.

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