Personal Tax Services for UK Individuals
Keep more of what you earn while staying on the right side of HMRC.
Salary, dividends, property income, investments, pensions and self-employment can turn a straightforward tax return into a much more complicated calculation. Pearl Lemon Accountants provides personal tax services for UK taxpayers who want their liabilities calculated correctly, relevant allowances reviewed and HMRC deadlines handled properly.
We support professionals, landlords, company directors, high earners, investors and self-employed individuals across the UK. From Self Assessment and PAYE income to Capital Gains Tax and Making Tax Digital, we give you a clear view of what needs filing, what needs paying and what should be reviewed before the next tax year.
- £12,570 Standard Personal Allowance
- £3,000 CGT Annual Exemption
- £60,000 Pension Annual Allowance
- £50,000 MTD 2026 Threshold
Personal Tax Services That Cover More Than Your Return
Your tax position can involve far more than submitting figures once a year. We review the income, gains, allowances, deadlines and HMRC requirements surrounding your circumstances so each part of your tax position is accounted for.
Keep Your Income Tax Position Under Control
Employment income, bonuses, benefits, dividends, savings and other income can interact in ways that change the tax you owe.
Our personal tax accountants review your taxable income against the current UK tax bands, Personal Allowance and relevant reliefs. For taxpayers with adjusted net income above £100,000, we also consider the effect of the Personal Allowance taper and identify legitimate areas that may require further planning.
Your service can include:
- PAYE income reviews
- Salary and bonus taxation
- Dividend income reporting
- Savings and investment income
- Gift Aid treatment
- Pension contribution considerations
- Personal Allowance calculations
- Self Assessment preparation
The result is a clear calculation of your position rather than discovering an unexpected HMRC liability after the deadline.
File Self Assessment With Every Income Source Accounted For
A Self Assessment return becomes more demanding when income comes from several places.
We prepare and review tax returns for UK residents with employment income, self-employment, dividends, rental income, investments, foreign income and chargeable gains. We reconcile the information available, identify the relevant supplementary pages and make sure your return reflects the information that needs to be reported to HMRC.
Your service can include:
- Self Assessment registration support
- Annual tax return preparation
- Supplementary tax return pages
- Payments on account calculations
- Rental income reporting
- Dividend and interest reporting
- Capital gains disclosures
- HMRC correspondence
- Tax payment schedules
We recommend getting records organised well before Christmas and the Boxing Day bank holiday period so the 31 January Self Assessment deadline does not become a last-minute January exercise.
Plan Capital Gains Before the Disposal Becomes a Tax Problem
Selling shares, investments, cryptocurrency, property or other chargeable assets can create a Capital Gains Tax liability.
For the 2026/27 tax year, the annual exempt amount for most individuals is £3,000. We review disposal proceeds, acquisition costs, allowable expenditure, available losses and relevant reliefs to establish the taxable gain and reporting requirements.
We can review gains involving:
- Shares and securities
- Investment portfolios
- Residential property
- Other property assets
- Cryptocurrency
- Business interests
- Multiple disposals
- Brought-forward losses
Where timing still remains within your control, we can also review the tax consequences before a transaction is completed rather than calculating the position only after the event.
Put Pension Contributions Into the Wider Tax Calculation
Pension contributions can affect more than retirement savings.
The standard pension annual allowance is £60,000 for the current tax year, although a lower allowance can apply in certain circumstances, including for some high-income taxpayers or people who have flexibly accessed pension savings.
We review pension contributions as part of the wider personal tax calculation, including their potential interaction with adjusted net income and the Personal Allowance.
Our review can cover:
- Personal pension contributions
- Workplace pension contributions
- Employer contributions
- Carry-forward considerations
- High-income annual allowance rules
- Adjusted net income
- Tax relief reporting
This gives you a connected view of pension contributions and personal taxation rather than treating the two as separate matters.
Stay Ready for Making Tax Digital From 2026
Making Tax Digital for Income Tax is now part of the tax system for qualifying sole traders and landlords.
From 6 April 2026, qualifying individuals with more than £50,000 of annual gross income from self-employment and property must use MTD for Income Tax unless exempt. The threshold falls to more than £30,000 from April 2027 and more than £20,000 from April 2028.
We help affected taxpayers move from annual record gathering to a digital reporting routine that works with HMRC requirements.
Support can include:
- MTD eligibility reviews
- Qualifying income checks
- Compatible software preparation
- Digital record keeping
- Quarterly update support
- Self-employment records
- Property income records
- Annual tax return preparation
- HMRC agent authorisation
If your qualifying income exceeded £50,000 in the relevant year, MTD should already be on your tax calendar.
Bring Property, Family Wealth and Inheritance Into One Tax View
Personal wealth rarely sits inside a single tax category.
Property income can create Income Tax obligations, property disposals can trigger CGT, gifts can affect future estate planning, and investment income can alter the amount of tax payable personally.
We review the parts that overlap and identify when a matter should connect with our specialist landlord, inheritance, high-earner, family office or expat tax services.
Areas we can review include:
- UK rental income
- Jointly owned property
- Property disposals
- Investment income
- Family gifts
- Estate tax considerations
- ISA-related records
- Inheritance Tax matters
- Foreign income
- Residence considerations
The aim is to prevent one tax decision from being considered without understanding its effect elsewhere.
Personal Tax Support Clients Can Actually Describe
Managing salary, dividends and rental income had made my annual tax return much harder to follow. The accountants organised the different income sources and explained what had to be reported to HMRC. I had a much clearer understanding of the figures and the deadlines. The whole process felt considerably more organised.
My Self Assessment involved freelance income, PAYE work and investment income, so I wanted everything reviewed together. The team explained which records were needed and where each figure belonged. I knew the tax position before the filing deadline rather than worrying about it in January. Communication was clear throughout.
Roedd y tîm yn glir iawn am fy Hunanasesiad a'r dogfennau oedd eu hangen. Esboniwyd y camau mewn ffordd syml, ac roeddwn yn gwybod beth oedd yn ddyledus a phryd. Roedd y gwasanaeth yn broffesiynol ac yn hawdd i'w ddilyn.
Personal Tax Support Across the UK
We work with taxpayers across England, Scotland and Wales while accounting for the rules and income sources relevant to where they live and work.
London Personal Tax Services
We support London directors, professionals, landlords and investors dealing with PAYE, dividends, property income, pensions and chargeable gains.
Manchester Personal Tax Services
Manchester freelancers, contractors and business owners can bring employment, sole-trade and investment income into one organised annual tax position.
Birmingham Personal Tax Services
We assist Birmingham taxpayers with Self Assessment, rental income, Capital Gains Tax, pension contributions and HMRC reporting.
Leeds Personal Tax Services
Professionals and property owners in Leeds can receive support across annual tax returns, investment income and personal tax planning.
Edinburgh Personal Tax Services
Scottish taxpayers can receive support that recognises Scotland's separate Income Tax bands alongside UK-wide taxes such as CGT.
Cardiff Personal Tax Services
Cardiff taxpayers can receive personal tax support covering employment, property, investments, Self Assessment and wider UK tax obligations.
Three Personal Tax Situations That Show the Work Involved
£140,000 Income With Five Tax Touchpoints
Director tax review
Review Approach
Each source of income is reconciled separately before being brought into the overall personal tax calculation.
Planning Check
Relevant pension contributions and Gift Aid are reviewed because they can affect adjusted net income, subject to individual circumstances.
Filing Work
The final taxable position, payments on account and Self Assessment obligations are documented before submission.
The taxpayer receives one organised calculation showing the income included, the tax treatment applied and the dates on which payments fall due.
£58,000 Qualifying Income Meets the 2026 MTD Rules
Sole trader and landlord review
Reporting Requirement
Compatible software is used to maintain records and provide the required quarterly information to HMRC.
Implementation Work
Income sources are separated correctly while remaining accessible through the taxpayer's MTD reporting process.
Year-End Position
Annual tax information is reconciled against the digital records before the required tax return is submitted.
The taxpayer moves from annual record gathering to an organised quarterly reporting process with clear responsibilities and deadlines.
£85,000 Asset Disposal Gets a Full CGT Calculation
Investment disposal review
Tax Review
The gain is calculated after allowable costs and available losses are considered.
Reporting Check
The taxpayer's wider income is reviewed because the applicable CGT calculation can depend on the person's taxable income.
Documentation
Supporting acquisition and disposal records are retained with the calculation.
The investor receives a documented gain calculation, reporting position and payment timetable rather than relying on the headline sale price.
A Personal Tax Process With Clear Next Steps
Our process keeps tax records, calculations, HMRC requirements and upcoming deadlines in one organised sequence.
- 1
Tax Position Review
We identify your income sources, gains, property, investments, pensions and existing HMRC obligations.
- 2
Records Check
We confirm which P60s, P11Ds, dividend records, bank statements, property figures and disposal documents are required.
- 3
Tax Calculation
We calculate taxable income and gains while checking relevant allowances, reliefs and reporting requirements.
- 4
Approval and Filing
You review the figures before the required return or submission is filed with HMRC.
- 5
Next Tax Year
We flag upcoming payments, MTD requirements and areas that should be reviewed before the next 5 April tax year end.
Technical Tax Knowledge With Practical Application
Personal tax work needs accurate calculations, current HMRC knowledge and a process that remains understandable to the taxpayer.
Current 2026/27 Tax Figures
Our working calculations are based on the applicable tax year rather than allowances copied from outdated tax content.
HMRC-Focused Reporting
Self Assessment, PAYE information, CGT calculations and MTD records are prepared around HMRC reporting requirements.
Multiple Income Sources
Salary, dividends, rent, interest, self-employment and investments can be reviewed together instead of in separate silos.
High-Earner Tax Complexity
We account for issues including the Personal Allowance taper once adjusted net income exceeds £100,000.
Digital Tax Reporting
Sole traders and landlords affected by MTD can receive support with qualifying income, digital records and quarterly reporting.
Specialist Tax Connections
Where your circumstances involve inheritance, expat taxation, cryptocurrency, property or family wealth, your personal tax work can connect with the appropriate specialist service.
UK Personal Tax Figures for 2026/27
The figures below give taxpayers a useful reference point for the current UK tax year.
| Tax Measure | 2026/27 Figure | Why It Matters |
|---|---|---|
| Standard Personal Allowance | £12,570 | Standard amount of income before Income Tax for eligible taxpayers. |
| Personal Allowance Taper Starts | £100,000 | Allowance reduces by £1 for every £2 of adjusted net income above this point. |
| Personal Allowance Reaches Zero | £125,140 | Standard allowance is fully withdrawn at this income level. |
| CGT Annual Exempt Amount | £3,000 | Individual annual exemption for chargeable gains. |
| Standard Pension Annual Allowance | £60,000 | Standard annual pension allowance before possible tax charges. |
| MTD 2026 Qualifying Income Threshold | Over £50,000 | Relevant sole traders and landlords entering MTD from 6 April 2026. |
| MTD 2027 Qualifying Income Threshold | Over £30,000 | Next phase begins 6 April 2027. |
| MTD 2028 Qualifying Income Threshold | Over £20,000 | Further phase begins 6 April 2028. |
| UK Tax Year | 6 April to 5 April | Period used for most individual UK tax calculations. |
| Self Assessment Payment Date | 31 January | Main annual online filing and payment date for Self Assessment. |
Personal Tax FAQs
Possibly. PAYE normally collects tax on employment income, but Self Assessment or additional calculations may still be required where you have dividends, rental income, self-employment, foreign income, chargeable gains or other taxable amounts.
Yes. We can review the information required for your return, calculate the taxable position, prepare the appropriate Self Assessment sections and submit the return after your approval.
Where appropriate authorisation is in place, we can communicate with HMRC regarding matters within the agreed scope of our tax service.
Common records include P60s, P45s, P11Ds, dividend vouchers, savings interest, pension information, Gift Aid records, rental income and expenses, self-employment accounts and details of asset disposals.
MTD for Income Tax applies from 6 April 2026 to relevant sole traders and landlords whose qualifying gross income from self-employment and property exceeded £50,000 in the applicable reference year, unless an exemption applies.
No. HMRC defines qualifying income using gross income from self-employment and property before expenses and tax, rather than taxable profit.
We can calculate chargeable gains using disposal proceeds, acquisition costs, allowable expenditure, available losses and applicable reliefs, then identify the reporting requirements relevant to the disposal.
High earners can face additional complexity because the standard Personal Allowance starts reducing when adjusted net income exceeds £100,000. The wider position may also involve pensions, Gift Aid, bonuses, dividends, investments and other income.
Scotland has separate Income Tax bands for relevant non-savings, non-dividend income. Other UK-wide taxes, including Capital Gains Tax, follow separate UK rules, so Scottish taxpayers may need both systems considered.
Earlier is usually better, particularly where several income sources or a CGT calculation are involved. Preparing records before Christmas, Boxing Day and New Year bank holidays avoids compressing the work into the busiest weeks immediately before 31 January.
Take Control of Your Personal Tax Before the Next Deadline
Personal tax becomes much easier to manage when your income, gains, allowances and HMRC requirements are reviewed before a deadline forces the issue.
Whether you need a Self Assessment return, Capital Gains Tax calculation, MTD support, high-earner tax review or help organising several income sources, Pearl Lemon Accountants can help you establish what needs doing and when.
📞 Know your numbers. Know your deadlines. Know what HMRC expects.
