Calendar An icon of a desk calendar. Cancel An icon of a circle with a diagonal line across. Caret An icon of a block arrow pointing to the right. Email An icon of a paper envelope. Facebook An icon of the Facebook "f" mark. Google An icon of the Google "G" mark. Linked In An icon of the Linked In "in" mark. Logout An icon representing logout. Profile An icon that resembles human head and shoulders. Telephone An icon of a traditional telephone receiver. Tick An icon of a tick mark. Is Public An icon of a human eye and eyelashes. Is Not Public An icon of a human eye and eyelashes with a diagonal line through it. Pause Icon A two-lined pause icon for stopping interactions. Quote Mark A opening quote mark. Quote Mark A closing quote mark. Arrow An icon of an arrow. Folder An icon of a paper folder. Breaking An icon of an exclamation mark on a circular background. Camera An icon of a digital camera. Caret An icon of a caret arrow. Clock An icon of a clock face. Close An icon of the an X shape. Close Icon An icon used to represent where to interact to collapse or dismiss a component Comment An icon of a speech bubble. Comments An icon of a speech bubble, denoting user comments. Comments An icon of a speech bubble, denoting user comments. Ellipsis An icon of 3 horizontal dots. Envelope An icon of a paper envelope. Facebook An icon of a facebook f logo. Camera An icon of a digital camera. Home An icon of a house. Instagram An icon of the Instagram logo. LinkedIn An icon of the LinkedIn logo. Magnifying Glass An icon of a magnifying glass. Search Icon A magnifying glass icon that is used to represent the function of searching. Menu An icon of 3 horizontal lines. Hamburger Menu Icon An icon used to represent a collapsed menu. Next An icon of an arrow pointing to the right. Notice An explanation mark centred inside a circle. Previous An icon of an arrow pointing to the left. Rating An icon of a star. Tag An icon of a tag. Twitter An icon of the Twitter logo. Video Camera An icon of a video camera shape. Speech Bubble Icon A icon displaying a speech bubble WhatsApp An icon of the WhatsApp logo. Information An icon of an information logo. Plus A mathematical 'plus' symbol. Duration An icon indicating Time. Success Tick An icon of a green tick. Success Tick Timeout An icon of a greyed out success tick. Loading Spinner An icon of a loading spinner. Facebook Messenger An icon of the facebook messenger app logo. Facebook An icon of a facebook f logo. Facebook Messenger An icon of the Twitter app logo. LinkedIn An icon of the LinkedIn logo. WhatsApp Messenger An icon of the Whatsapp messenger app logo. Email An icon of an mail envelope. Copy link A decentered black square over a white square.

End of tax year financial planning — what do I need to do?

Financial tax planning with laptop and calculator.
Could a financial planner help you achieve your goals?

As the end of the tax year approaches, we could all do with trusted financial planning advice. It’s time to ask the professionals.

Those looking to make the most of their money take on board the expertise of a chartered financial planner, especially at this time of year.

What is a financial planner?

It is a financial planner’s job to investigate your financial position before recommending solutions for you to consider. If you would like advice and guidance on savings, investments, pensions and retirement or estate planning, then a financial planner can help.

Before the end of the tax year on 5 April 2023, we caught up with Atholl Scott Financial Services’ chartered financial planner, Lesley Pottinger.

Below, Lesley gives her advice on end-of-tax-year planning and what we should be doing. She also explains how to navigate our way around tax allowances at the busiest time of year.

What are some tax planning strategies?

Here are five things you need to be aware of:

1) Capital Gains Tax

What I need to know: Any unused Capital Gains Tax allowances cannot be carried over

If you do not use your capital gains tax allowance of £12,300 (for the 2022-23 tax year) you will lose it. Lesley explained: “Chancellor Jeremy Hunt announced in November that the capital gains tax allowance (CGT) was to be reduced from £12,300 for the 22/23 tax year to £6,000 from April 2023 and £3,000 from April 2024.”

If you are disposing of any of your assets (such as selling shares, unit trusts, Open-Ended Investment Company or a second property), Lesley has advice: “Anyone who is considering disposing of their assets may wish to consider the timing of this disposal. Any unused allowance cannot be carried forward.”

2)  Estate Planning and gifting

What I need to know: You can reduce your future Inheritance Tax bill

HMRC gives everyone an annual gifting allowance of £3,000 every tax year. This is called the annual exemption.

Lesley explains that there are ways of using this to your advantage with proper Inheritance Tax planning: “You can always give your money away to reduce the value of your estate, this can help to reduce your future Inheritance tax bill.

“You are also able to make small gifts of £250 to as many different people as you wish, as long as you have not given them a gift as part of your £3,000 annual exemption.”

Did you know that you can carry over your £3,000 annual exemption to the following tax year if you don’t use it, but only for one year?

3) ISA

What I need to know: You need to use your ISA allowance before the end of the tax year, or lose it

An Individual Savings Account (or ISA) is a tax-efficient way of saving money. That’s because you don’t pay any tax on the income or capital gains. The current ISA allowance is £20,000.  You cannot carry over your ISA allowance.  If you don’t use your whole allowance in a tax year, it will be lost.  So, make sure you utilise your allowance before the tax year end.

A Junior ISA can help you and your family start saving for your child’s future.

4)  Junior ISA

What I need to know: You can save for your child’s future

A Junior Individual Savings Account (JISA) is a tax-efficient savings account that can be set up in the child’s name by someone who has parental responsibility for the child.

Lesley explained: “Once a Junior ISA has been opened, parents and other family members can save on the child’s behalf as long as the total deposited doesn’t exceed the annual allowance.

“The annual limit is £9,000 for the 2022-23 tax year.”

Once the child turns 18, the JISA is rolled over into an ISA.  Like the ISA, if you don’t use your whole allowance in a tax year, it will be lost.

Lesley pointed out: “It is possible to transfer existing ISAs, JISAs or Child Trust fund to a new ISA or JISA and this doesn’t affect the current ISA/JISA allowance.”

5)  Pension Contributions

What I need to know: You can make larger contributions if you have not used allowances for three consecutive tax years

Pension contributions can be confusing, but Lesley and the financial planners at Atholl Scott Financial Services regularly provide much-needed advice to clients about how they can make their pensions work for them.

Did you know:

  • The annual allowance for the 2022-23 tax year is £40,000.
  • There is a limit on the total amount you can save each tax year into your pension without incurring a tax charge.
  • If you have not used your allowances for the previous three tax years (2019-20 and 2020-21 and 2021-22), you may be able to make larger contributions by the end of this tax year on March 31.
  • Individual contributions paid into your personal plan attract income tax relief. The maximum you can save is 100% of your relevant UK earnings (up to the annual allowance) or £3,600, whichever is higher.

Lesley advised:

The pension contribution must be made prior to the tax year end — before April 5, 2023 — if you wish to claim tax relief on the contribution this year.”

It is worth pointing out that high earning individuals could have their annual allowance reduced depending on their total level of income and employer contributions within the tax year.

Why should I choose a financial planner as year-end approaches?

Atholl Scott financial planning team
The Atholl Scott team offers tax advice and bespoke financial plans.

Those who want to achieve their financial goals should contact a financial planner to help them stay on track. This is especially true for end of tax year planning. Atholl Scott Financial Services provides sound tax efficient advice and creates a bespoke financial plan for clients. At Atholl Scott, there is no cost to you for your first meeting  — and there is no obligation to proceed.

They will recommend a plan to meet your objectives within your agreed risk profile. Atholl Scott Financial Services also offers cashflow modelling to forecast future finances. Find out why you should get a financial plan in place.

Lesley insists: “The most important part of our service is reviewing your goals and plans on an agreed basis to ensure that they remain on track to achieve your financial goals.”


If you would like to discuss your end-of-year tax options contact Atholl Scott Financial Services. Make your plan for the new tax year which begins on 6 April 2023. Speak to a chartered financial planner today.