Private Client Services
Our Service
We provide UK tax advice and compliance support to private clients, including individuals, landlords and internationally connected clients.
Our work covers personal tax reporting, property-related matters and tailored advice on residence, transactions and wider planning.
Where matters involve more than one country, we advise on the UK tax aspects and, where needed, work alongside overseas advisers.
Tax compliance reporting
We help clients meet their UK tax reporting obligations accurately and on time across a range of personal, property and disclosure matters.
The focus is on clear, reliable reporting, reducing the risk of errors, late filing and avoidable HMRC issues.
Making Tax Digital for Income Tax (MTD ITSA) is being phased in for sole traders and landlords based on their “qualifying income” (broadly, gross turnover/rental income before deduction of any costs incurred).
You will be brought into MTD ITSA from 6 April 2026 if qualifying income exceeds £50,000. From 6 April 2027, the threshold is lowed to £30,000 and, from 6 April 2028, to £20,000.
MTD ITSA requires digital record keeping and periodic submissions (quarterly updates) through compatible software, together with year-end finalisation (including the annual declaration). Late submissions are subject to a points-based penalty regime.
We can help you assess whether you are in scope and manage ongoing quarterly submissions and year‑end finalisation so that you stay compliant and avoid unnecessary penalties.
Submitting a Self Assessment return on time is important to avoid late filing penalties. Equally important is filing an accurate and complete return, including appropriate claims, elections and disclosures, to reduce the risk of later HMRC challenges.
We assist with Self Assessment compliance across the spectrum — from straightforward returns (employment/pension income, savings and investment income, Gift Aid and pension contributions) to more complex returns involving tax residence status, income and capital gains from UK and offshore trusts and capital gains/losses.
Where relevant, we prepare clear supporting disclosure notes and work with you to ensure the return reflects the underlying facts and documentation.
Non-UK residents disposing of UK land or UK residential property may need to file a UK property disposal return within 60 days of completion, even where no UK tax is ultimately payable.
It is worth noting that the NRCGT return is a separate tax reporting, in addition to the normal self-assessment tax return that is due on 31st January.
We can compute the relevant gain or loss, advise on the availability of Principal Private Residence relief and elections where appropriate, and prepare and submit the required return within the deadline. We can also align the disposal reporting with any wider UK reporting position (including Self Assessment where applicable).
UK residents disposing of UK residential property may also need to report the disposal and pay any CGT due within 60 days of completion, again, separately from the self-assessment tax return that due on 31st January.
We can compute the gain or loss, advise on reliefs and claims where relevant, and prepare and submit the UK property disposal return within the deadline, ensuring the position is consistent with your year-end tax return.
If you have unreported or under-reported income and/or capital gains (whether from UK or offshore sources), it is advisable to address this proactively rather than waiting for HMRC to raise questions.
A voluntary disclosure can reduce penalties compared with a prompted disclosure, i.e. after HMRC have written to you about potential unpaid taxes or they have opened an enquiry based on the tax return that you have submitted or information they have gathered from other sources.
We can help you quantify the position, prepare the narrative and supporting schedules, and manage the disclosure process so that it is made correctly and efficiently.
Completing an IHT400 can be demanding for lay executors. It often involves gathering valuations, identifying the correct inheritance tax treatment of different assets, and ensuring the forms are completed consistently with the probate position.
We can assist with preparing the IHT400 forms and related schedules, liaising with other advisers where needed, and identifying any post‑death planning opportunities (for example, where deeds of variation or other elections may be appropriate) to achieve a more tax‑efficient outcome for the intended beneficiaries.
Tax Advisory
We advise private clients on the UK tax consequences of transactions, changes in residence, property matters and longer-term planning.
Our advice is tailored to your circumstances and designed to help you understand your position, assess options and make informed decisions with confidence.
If you are returning to the UK after a (long) period of non-UK residence, or becoming UK tax resident for the first time, entry planning before arrival is key. It helps you understand your UK tax position from day one and identify any pre‑arrival steps that may be beneficial.
In practice, the earlier you plan the better — certain opportunities and elections may not be available once UK residence has started. As a rule of thumb, we recommend taking advice at least 6 months prior to your intended arrival date.
If you are planning to leave the UK, temporarily or on a permanent basis, the timing of departure and your pattern of UK presence can have a significant impact on your UK tax position.
We can review your residence status under the Statutory Residence Test (including split-year treatment where relevant), advise on the number of days you may spend in the UK without become tax resident, and identify wider UK tax considerations that commonly arise around departure (for example, the treatment of capital gains and ongoing UK source income).
UK property transactions can trigger multiple UK tax considerations, both on acquisition and on disposal.
We advise on ownership structuring (for example, personal ownership versus joint ownership and interaction with wider family planning), the UK tax treatment of rental income, and the reporting and payment obligations on disposal (including the 60-day UK property reporting regime where applicable).
Where appropriate, we coordinate with your legal and financing advisers to ensure the tax position is understood before you commit to the transaction.
Estate planning is about aligning your family objectives with the UK tax framework. This often involves reviewing how assets are owned, whether lifetime gifts are appropriate, and how to balance control, access and tax efficiency.
We advise on the UK tax implications of lifetime gifting and succession planning, including common anti-avoidance rules that may bite for the unwary. We can also work alongside private client solicitors on implementation where legal documentation is required.
If you have links with more than one country, the UK domestic tax rules may only be part of the analysis. In many cases, the relevant double tax treaty also needs to be considered to determine where you are treaty resident and which country has the primary right to tax a particular source of income or gain.
We advise on treaty residence and the UK tax treatment of cross-border income and gains, including cases involving pension income, employment income and other overseas receipts. This can be particularly important where the same income may be taxable in more than one jurisdiction, or where UK domestic law and treaty treatment do not align in a straightforward way.
Offshore companies and investment structures
Individuals who own, benefit from, or are connected with non-UK private companies often need specialist advice on how the UK tax rules apply to the structure and to those linked with it. This may involve not only the company itself, but also the position of shareholders and family members who receive benefits or value from the arrangement.
We advise on the UK tax issues that can arise in relation to offshore close companies and related structures, including the transfer of assets abroad rules, the attribution of capital gains, benefits provided to UK resident shareholders or family members and the risk of causing the company to become UK tax resident for UK corporation tax purposes. Where relevant, we also review whether statutory defences or other relieving provisions may be available.
New arrivals and the 4-year FIG regime
For individuals coming to the UK, the timing of arrival and the treatment of foreign income and gains can be critical. Planning before UK residence begins may help preserve options that are more difficult, or no longer available, once residence has started.
We advise on how the rules for new arrivals may apply, what pre-arrival steps may be worth considering, and how to avoid losing planning opportunities once UK residence has begun.
Some internationally connected individuals may have historic overseas funds, income or gains that require careful review before they are brought to, used in, or enjoyed in the UK.
We advise on the practical issues that arise when reviewing offshore funds and considering whether any special regime or structured approach may be available. This can be particularly relevant where foreign wealth has built up over many years and the underlying composition is not straightforward.
UK inheritance tax exposure can change significantly after a sustained period of UK residence and may continue to require attention even after departure from the UK.
We advise on the inheritance tax implications for internationally connected individuals and families, including the impact on personal assets, gifting plans and wider family wealth structures.
Get in touch
If you would like to discuss a matter, you can contact us with a brief outline of your circumstances and any relevant deadlines.
We will confirm whether we are able to assist and outline the next steps.