Stop overpaying tax. Start planning ahead.
Dividend rates are up 2%, BADR has jumped to 18%, Business Property Relief is capped at £1m, and Making Tax Digital expands in April 2026. The 2026/27 year is the one where proactive tax planning pays for itself many times over. LOYALS gives London businesses the strategies that actually work.
Your situation is unique. Your tax plan should be too.
Whether you run a construction business under CIS, a limited company paying dividends, or you're planning a business exit, the strategies differ significantly. Generic advice costs you money.
CIS Contractors & Subcontractors
Thousands of CIS workers overpay tax every year through incorrect structure, missed expenses, and unclaimed rebates. The 20% or 30% deduction is rarely your actual tax liability — we help you reclaim every pound you're owed.
Average rebate £2,400/yearLimited Company Directors
With dividend tax now at 10.75% for basic rate payers and 35.75% at higher rate, getting your salary/dividend split right for 2026/27 is critical. Add pension planning and you can significantly reduce your personal tax burden.
Typical saving £3,500–£12,000Business Owners Planning an Exit
BADR rose from 14% to 18% on 6 April 2026, and it's going higher. If you're considering selling, restructuring, or passing on your business, the timing and structure of that transaction could save or cost you hundreds of thousands.
Potential saving £10k–£80k+Strategies that move the needle.
Effective tax planning isn't about one trick. It's about looking across your whole financial picture — income, structure, timing, and reliefs — and aligning everything intelligently.
Corporation Tax
Main rate at 25% for profits over £250,000, with a marginal relief band creating an effective 26.5% rate. Most limited companies have genuine planning opportunities that remain untapped.
- Annual Investment Allowance up to £1m
- Timing capital expenditure across years
- R&D relief claims for qualifying activity
- Pension contributions to extract profits efficiently
- Group structure & associated companies
- Structures & Buildings Allowance at 3% p.a.
Income & Dividends
Dividend rates rose 2% from April 2026. For a director taking £60,000 in dividends, that's an extra £1,200+ per year — without any change to your income. Now is the time to review.
- Optimal salary/dividend split for 2026/27
- Using personal & partner allowances fully
- Pension contributions to recover the £100k taper
- Timing dividend payments around the tax year
- ISA allowances — £20,000 before April 2027 changes
- Marriage Allowance transfer where applicable
Capital Gains
BADR increased to 18% from April 2026 and is set to rise further. For anyone with unrealised gains in a business or investment, the window for efficient disposal is narrowing.
- BADR structuring before further rate rises
- Spousal transfers to use both annual exemptions
- EIS/SEIS deferral & reinvestment relief
- Hold-over relief on gifts of business assets
- Investors' Relief on qualifying shares
- Timing disposals across rate bands
Inheritance Tax
Business Property Relief at 100% is now capped at £1m per person from April 2026. For business owners and farmers with significant assets, IHT planning is no longer optional — it's urgent.
- Structuring assets to maximise NRB & RNRB
- BPR/APR planning above the £1m cap
- Gifting strategies with seven-year rule planning
- Trust structures for multi-generational planning
- Pension assets — IHT changes from April 2027
- Life insurance in trust to cover IHT liability
Property & Landlord
From Section 24 mortgage interest restrictions to incorporation strategies, property tax has become one of the most complex areas of UK tax. Getting it right — or wrong — can mean thousands of pounds difference each year.
- Section 24 workarounds & incorporation analysis
- CGT timing on property disposals
- SDLT mitigation on acquisitions
- Main Residence Relief & letting relief
- Furnished holiday let transition strategies
- Portfolio restructuring through SPVs
CIS & Construction
CIS contractors and subcontractors are some of the most overtaxed workers in the UK. Better expense capture, the right structure, and clean records often unlock thousands in legitimate savings.
- Reclaiming overpaid CIS deductions
- Sole trader vs limited company analysis
- Capturing every allowable expense
- Mileage, tools, PPE, training costs
- Pension contributions for higher-earning subbies
- Cash flow planning around tax bills
UK Tax Rates Card 2026/27
Every key rate, threshold, and allowance for the 2026/27 tax year — laid out below so you can scan, screenshot, or share without downloading anything. Verified figures, updated for April 2026 changes.
Income Tax (England)
| Personal Allowance | £12,570 |
| Basic rate (20%) | £12,571–£50,270 |
| Higher rate (40%) | £50,271–£125,140 |
| Additional rate (45%) | £125,140+ |
| PA taper threshold | £100,000 |
| PA fully tapered | £125,140 |
Dividend Tax (up 2% in 2026/27)
| Dividend Allowance | £500 |
| Basic rate (was 8.75%) | 10.75% |
| Higher rate (was 33.75%) | 35.75% |
| Additional rate (was 39.35%) | 39.35% |
| Extra tax on £50k (HR) | +£1,000 |
National Insurance
| Class 1 employee (main) | 8% |
| Class 1 employer | 15% |
| Employer secondary threshold | £5,000 |
| Employment Allowance | £10,500 |
| Class 4 (self-employed) | 6% |
| Class 2 (self-employed) | Abolished |
Corporation Tax
| Small profits rate (≤£50k) | 19% |
| Main rate (≥£250k) | 25% |
| Marginal relief band | £50k–£250k |
| Effective marginal rate | 26.5% |
| Annual Investment Allowance | £1m |
| Structures & Buildings | 3% p.a. |
Capital Gains Tax
| Annual exempt amount | £3,000 |
| Basic rate (non-residential) | 18% |
| Higher rate (non-residential) | 24% |
| BADR (was 14%) | 18% |
| Investors' Relief | 18% |
| Residential property | 18% / 24% |
Inheritance Tax
| Nil Rate Band | £325,000 |
| Residence NRB | £175,000 |
| Couple combined NRB | £1,000,000 |
| Standard IHT rate | 40% |
| Reduced rate (charity) | 36% |
| BPR 100% cap (new) | £1m |
Construction Industry Scheme
| CIS registered (standard) | 20% |
| CIS unverified/unregistered | 30% |
| Gross payment status | 0% |
| Monthly CIS return deadline | 19th |
| Subbie SA filing deadline | 31 Jan |
| SA payment deadline | 31 Jan |
ISA & Savings
| ISA total annual limit | £20,000 |
| Lifetime ISA limit | £4,000 |
| LISA gov bonus (25%) | up to £1,000 |
| Junior ISA limit | £9,000 |
| Personal Savings Allowance (BR) | £1,000 |
| Personal Savings Allowance (HR) | £500 |
Pension Allowances
| Annual Allowance | £60,000 |
| Tapered minimum AA | £10,000 |
| Money Purchase AA | £10,000 |
| Carry forward | 3 prior years |
| Tax-free lump sum cap | £268,275 |
| State Pension (full new) | £241.30/wk |
Stamp Duty Land Tax (Residential)
| Up to £125,000 | 0% |
| £125,001–£250,000 | 2% |
| £250,001–£925,000 | 5% |
| £925,001–£1.5m | 10% |
| Over £1.5m | 12% |
| Additional property surcharge | +5% |
VAT
| Standard rate | 20% |
| Reduced rate | 5% |
| Zero rate | 0% |
| Registration threshold | £90,000 |
| Deregistration threshold | £88,000 |
| Flat Rate Scheme limit | £150,000 |
MTD & Key Deadlines
| MTD for IT (£50k+) | Apr 2026 |
| MTD for IT (£30k+) | Apr 2027 |
| Self Assessment online | 31 Jan |
| Corporation Tax pay | 9 mo + 1 day |
| P11D filing | 6 July |
| Tax year start | 6 April |
What could you realistically save?
A 30-second rough indicator based on typical client outcomes by structure and income band. Real savings depend on full review — but this gives you a sense of the size of the prize.
Tax Saving Estimator
Answer three questions, see your indicative annual saving
The rate changes that demand your attention
Six significant changes took effect from 6 April 2026. Here's what each means for you, and what you can do about it.
Kris Nick
Dedicated Account Manager — Tax planning for limited companies, CIS contractors, property investors and business owners
Kris and the LOYALS team specialise in proactive tax planning for owner-managed businesses across the UK. Rather than reactive compliance work, we focus on the strategy layer — structure reviews, salary/dividend optimisation, capital gains timing, exit planning, and pension contributions calibrated for the new 2026/27 rates.
Every plan is built around your specific numbers, your goals, and your appetite for complexity. Most clients see clear savings opportunities from the first review and a written plan they can refer back to whenever decisions arise. Same-day response on enquiries, extended hours Monday to Saturday, and direct WhatsApp access during the engagement.
Book a free review with Kris →Stop guessing whether you're overpaying.
A free 15-minute review tells you, with specific figures, whether tax planning will pay for itself for your situation in 2026/27. No obligation, no jargon, no sales push.
Everything you need to know.
The questions we hear most often from clients arriving with their first tax planning enquiry. If yours isn't covered, ask us directly on the discovery call.
Tax planning support across London & the UK
LOYALS is based in King's Cross, London (N7) but supports clients UK-wide through video, secure portal, and same-day response. Below are related LOYALS services and guides.
Your 2026/27 tax bill is still negotiable.
Book a free consultation with LOYALS. We'll review your current position, identify what you're overpaying, and give you a clear plan to fix it. No jargon, no obligation, just straight answers from experienced chartered accountants.
Book my free consultation →