{"id":15751,"date":"2026-02-11T19:00:54","date_gmt":"2026-02-11T18:00:54","guid":{"rendered":"https:\/\/pattersonmills.ch\/?p=15751"},"modified":"2026-03-11T20:41:26","modified_gmt":"2026-03-11T19:41:26","slug":"the-uk-tax-year-end-what-to-review-before-5th-april","status":"publish","type":"post","link":"https:\/\/pattersonmills.ch\/fr\/the-uk-tax-year-end-what-to-review-before-5th-april\/","title":{"rendered":"The UK Tax Year End: What to Review Before 5th April"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"15751\" class=\"elementor elementor-15751\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-734921c3 elementor-section-full_width elementor-section-height-min-height elementor-section-items-stretch elementor-hidden-mobile elementor-section-height-default\" data-id=\"734921c3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-3b1a362b\" data-id=\"3b1a362b\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;none&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5ed26ed5 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"5ed26ed5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">The UK Tax Year End: What to Review Before 5th April<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7da17c6 elementor-align-left elementor-widget elementor-widget-post-info\" data-id=\"7da17c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-15df7ff elementor-inline-item\" itemprop=\"author\">\n\t\t\t\t\t\t<a href=\"https:\/\/pattersonmills.ch\/fr\/author\/edward\/\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-user-circle\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-author\">\n\t\t\t\t\t\t\t\t\t\tEdward Mills\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-e5e8838 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t<a href=\"https:\/\/pattersonmills.ch\/fr\/2026\/02\/11\/\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-calendar\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>f\u00e9vrier 11, 2026<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-65f2ab20 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"65f2ab20\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>&#8220;In this world, nothing can be said to be certain except death and taxes&#8221; &#8211; Benjamin Franklin<\/p><p><span style=\"background-color: var( --e-global-color-04ee521 ); color: var( --e-global-color-3429fff ); font-size: inherit; letter-spacing: -0.015em; text-align: inherit;\">4 min read<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-5818ac77\" data-id=\"5818ac77\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3425518c elementor-widget elementor-widget-spacer\" data-id=\"3425518c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-62d66db8 elementor-section-full_width elementor-hidden-desktop elementor-hidden-tablet elementor-section-height-default elementor-section-height-default\" data-id=\"62d66db8\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-28ec48d1\" data-id=\"28ec48d1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1e19e2cd elementor-widget elementor-widget-image\" data-id=\"1e19e2cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1344\" height=\"756\" src=\"https:\/\/pattersonmills.ch\/wp-content\/uploads\/2026\/02\/02.2026-2-17.12.2025-R.jpg\" class=\"attachment-full size-full wp-image-15754\" alt=\"\" srcset=\"https:\/\/pattersonmills.ch\/wp-content\/uploads\/2026\/02\/02.2026-2-17.12.2025-R.jpg 1344w, https:\/\/pattersonmills.ch\/wp-content\/uploads\/2026\/02\/02.2026-2-17.12.2025-R-300x169.jpg 300w, https:\/\/pattersonmills.ch\/wp-content\/uploads\/2026\/02\/02.2026-2-17.12.2025-R-1024x576.jpg 1024w, https:\/\/pattersonmills.ch\/wp-content\/uploads\/2026\/02\/02.2026-2-17.12.2025-R-768x432.jpg 768w, https:\/\/pattersonmills.ch\/wp-content\/uploads\/2026\/02\/02.2026-2-17.12.2025-R-18x10.jpg 18w, https:\/\/pattersonmills.ch\/wp-content\/uploads\/2026\/02\/02.2026-2-17.12.2025-R-1200x675.jpg 1200w\" sizes=\"(max-width: 1344px) 100vw, 1344px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7fb0ba09 elementor-section-full_width elementor-hidden-desktop elementor-hidden-tablet elementor-section-height-default elementor-section-height-default\" data-id=\"7fb0ba09\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4fe26bcf\" data-id=\"4fe26bcf\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;none&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-281c4020 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"281c4020\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">The UK Tax Year End: What to Review Before 5th April<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2fd9df72 elementor-align-left elementor-widget elementor-widget-post-info\" data-id=\"2fd9df72\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-15df7ff elementor-inline-item\" itemprop=\"author\">\n\t\t\t\t\t\t<a href=\"https:\/\/pattersonmills.ch\/fr\/author\/edward\/\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-user-circle\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-author\">\n\t\t\t\t\t\t\t\t\t\tEdward Mills\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-e5e8838 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t<a href=\"https:\/\/pattersonmills.ch\/fr\/2026\/02\/11\/\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-calendar\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>f\u00e9vrier 11, 2026<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63a3699 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"63a3699\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>&#8220;In this world, nothing can be said to be certain except death and taxes&#8221; &#8211; Benjamin Franklin<\/p><p><span style=\"background-color: var( --e-global-color-04ee521 ); color: var( --e-global-color-3429fff ); font-size: inherit; letter-spacing: -0.015em; text-align: inherit;\">4 min read<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-615b64f5 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"615b64f5\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-62e468d2\" data-id=\"62e468d2\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;none&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bf527f2 elementor-widget elementor-widget-text-editor\" data-id=\"bf527f2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<iframe src=\"https:\/\/odio.ai\/embed\/16ccb00a00bf0e89\" scrolling=\"no\" height=\"125px\" width=\"100%\" frameborder=\"0\" allowfullscreen><\/iframe>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ccdad0 elementor-widget elementor-widget-text-editor\" data-id=\"6ccdad0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span data-contrast=\"auto\">Even with a full year to plan, it is common for tax planning decisions to be left until the final days of the tax year. Pension top ups, ISA contributions, and gifting can become reactive rather than deliberate, driven by deadlines rather than strategy.<\/span><\/p><p><span data-contrast=\"auto\">If that sounds familiar, not to worry, there is still time to act. The weeks leading up to the 5<\/span><span data-contrast=\"auto\">th<\/span><span data-contrast=\"auto\"> April provide the opportunity to get on top of your finances before allowances are reset and reliefs are lost for the year.<\/span><\/p><p><span data-contrast=\"auto\">This article sets out the key areas to review before the end of the UK tax year and the steps you can take to make the most of the available allowances.<\/span><\/p><h5><b><span data-contrast=\"auto\">ISA allowances<\/span><\/b><\/h5><p><span data-contrast=\"auto\">ISAs\u00a0remain\u00a0one of the most effective and flexible tax planning tools available in the UK.<\/span><\/p><p><span data-contrast=\"auto\">For the 2025-26 tax year:<\/span><\/p><ul><li><span data-contrast=\"auto\">The adult ISA allowance is \u00a320,000 per person<\/span><span data-ccp-props=\"{&quot;134233118&quot;:false,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li><li><span data-contrast=\"auto\">The Junior ISA allowance is \u00a39,000 per child<\/span><\/li><\/ul><p><span data-contrast=\"auto\">Unused ISA allowances cannot be carried forward. If they are not used by\u00a0the\u00a05<\/span><span data-contrast=\"auto\">th<\/span><span data-contrast=\"auto\">\u00a0April\u00a0each year, they are lost permanently.<\/span><\/p><p><span data-contrast=\"auto\">With capital gains and dividend allowances now significantly reduced, holding investments inside ISAs has become increasingly valuable. Income and gains generated within an ISA do not count toward personal tax allowances and do not need to be reported to HMRC.<\/span><\/p><p><span data-contrast=\"auto\">ISAs can usually be retained if you move abroad, subject to your provider, although new contributions are generally restricted once non-UK resident.<\/span><\/p><h5><b><span data-contrast=\"auto\">Pension contributions<\/span><\/b><\/h5><p><span data-contrast=\"auto\">The annual pension allowance for 2025-26 is \u00a360,000, subject to:<\/span><\/p><ul><li><span data-contrast=\"auto\">The level of relevant earnings<\/span><span data-ccp-props=\"{&quot;134233118&quot;:false,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li><li><span data-contrast=\"auto\">Possible tapering\u00a0for higher earners<\/span><\/li><\/ul><p><span data-contrast=\"auto\">Where available, unused allowance from the\u00a0previous\u00a0three tax years may be carried forward, allowing for contributions well\u00a0in excess of\u00a0\u00a360,000 in a single year. This can be particularly valuable following business sales, bonuses, or\u00a0previous\u00a0years of lower contributions.<\/span><\/p><p><span data-contrast=\"auto\">Although the lifetime allowance has been abolished, limits\u00a0remain\u00a0on the amount that can be taken as tax free cash\u00a0upon retirement. Pension\u00a0contributions\u00a0and withdrawal planning therefore still require careful consideration.<\/span><\/p><p><span data-contrast=\"auto\">For those living abroad, tax relief on UK pension contributions is limited and depends on whether you remain eligible under UK rules, which can change over time and may be affected by factors such as how long you have been outside the UK, whether you have relevant UK earnings, and your ongoing connection to the UK tax system.<\/span><\/p><p><span data-contrast=\"auto\">While it may still be possible to pay into a UK pension\u00a0as a non-UK resident, the availability of tax relief is often restricted and should be reviewed carefully in the context of both UK rules and the tax treatment in your country of residence.<\/span><\/p><h5><b><span data-contrast=\"auto\">Capital gains and dividends<\/span><\/b><\/h5><p><span data-contrast=\"auto\">For the 2025-26 tax year:<\/span><\/p><ul><li><span data-contrast=\"auto\">The capital gains tax allowance is \u00a33,000<\/span><span data-ccp-props=\"{&quot;134233118&quot;:false,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li><li><span data-contrast=\"auto\">The dividend allowance is \u00a3500<\/span><\/li><\/ul><p><span data-contrast=\"auto\">These allowances have been reduced substantially over recent years.<\/span><\/p><p><span data-contrast=\"auto\">Where\u00a0appropriate, crystallising gains within the allowance and reinvesting proceeds into tax efficient\u00a0structures such as ISAs or pensions\u00a0may be\u00a0considered as part of an\u00a0approach\u00a0to\u00a0managing\u00a0long term tax exposure.\u00a0Transfers between spouses or civil partners can also affect the availability of allowances.<\/span><\/p><p><span data-contrast=\"auto\">Even for those living abroad, UK capital gains rules may continue to apply to certain UK assets, such as UK property.<\/span><\/p><h5><b><span data-contrast=\"auto\">Inheritance tax planning and gifting<\/span><\/b><\/h5><p><span data-contrast=\"auto\">Inheritance tax (IHT) in the UK remains a key factor in tax planning, with a standard rate of 40% applied to the value of an estate exceeding the available tax-free thresholds.<\/span><\/p><p><span data-contrast=\"auto\">Due to frozen thresholds and upcoming changes to reliefs and pension treatments, lifetime planning has become increasingly important to mitigate potential tax liabilities.<\/span><\/p><p><span data-contrast=\"auto\">Each tax year, individuals may:<\/span><\/p><ul><li><span data-contrast=\"auto\">Gift \u00a33,000\u00a0as\u00a0the annual exemption<\/span><\/li><li><span data-contrast=\"auto\">Carry forward one unused annual exemption from the previous year<\/span><\/li><\/ul><p><span data-contrast=\"auto\">Gifts above these amounts may still fall outside the estate if the individual survives seven years, though this requires careful planning.<\/span><\/p><p><span data-contrast=\"auto\">It is also important to be aware that from April 2027, unused pension funds are expected to fall within the scope of inheritance tax. Hence, it is important to review existing pension and estate planning strategies well in advance.<\/span><\/p><p><span data-contrast=\"auto\">For UK citizens living abroad, UK inheritance tax exposure may still apply, particularly where domicile or deemed domicile rules are relevant, or if UK assets are involved.<\/span><\/p><h5><b><span data-contrast=\"auto\">Supporting children and grandchildren<\/span><\/b><\/h5><p><span data-contrast=\"auto\">Tax year end can also be a practical time to review how the younger generations maximise their taxes and longer-term finances.<\/span><\/p><p><span data-contrast=\"auto\">Junior ISAs allow up to \u00a39,000 per year per child, with funds becoming accessible at age 18. Growth and income remain tax free.<\/span><\/p><p><span data-contrast=\"auto\">Junior pensions offer another option, allowing contributions of up to \u00a32,880 per year, grossed up to \u00a33,600 with tax relief. These funds are locked away until age 55 (rising to 57 in 2028), making them suitable only where long-term retirement provision is the goal.<\/span><\/p><h5><b><span data-contrast=\"auto\">State pension and National Insurance<\/span><\/b><\/h5><p><span data-contrast=\"auto\">Eligibility for the full new UK State Pension usually requires 35 qualifying National Insurance years, although some people may need more depending on their record.<\/span><span data-ccp-props=\"{&quot;134233118&quot;:false,&quot;335559739&quot;:0}\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">Before the tax year ends, it is worth reviewing your NI record to\u00a0identify\u00a0any gaps. Voluntary contributions can usually be made to fill gaps from the\u00a0previous\u00a0six tax years, although transitional rules may extend this window in some cases.<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-ccp-props=\"{&quot;134233118&quot;:false,&quot;335559739&quot;:0}\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">This is particularly relevant for individuals who have spent time working overseas, as gaps can arise without being obvious.<\/span><\/p><h5><b><span data-contrast=\"auto\">Final checks before\u00a0the\u00a05<\/span><\/b><b><span data-contrast=\"auto\">th<\/span><\/b><b><span data-contrast=\"auto\">\u00a0April<\/span><\/b><span data-ccp-props=\"{&quot;134233118&quot;:false,&quot;335559739&quot;:0}\">\u00a0<\/span><\/h5><p><span data-contrast=\"auto\">Before the tax year closes, it is worth confirming:<\/span><\/p><ul><li><span data-contrast=\"auto\">ISA and pension allowances have been reviewed<\/span><\/li><li><span data-contrast=\"auto\">Capital gains and dividend exposure is understood<\/span><\/li><li><span data-contrast=\"auto\">Gifting allowances have been considered<\/span><\/li><li><span data-contrast=\"auto\">National Insurance records have been checked<\/span><\/li><li><span data-contrast=\"auto\">UK assets held while living abroad are being treated correctly<\/span><\/li><\/ul><p><span data-contrast=\"auto\">Once the tax year ends, many of the available opportunities disappear.<\/span><\/p><p>If you would like a structured review of your tax, pension, and investment position before the 5th April, including where UK assets interact with overseas residency, <a style=\"font-size: inherit; text-align: inherit; letter-spacing: -0.015em;\" href=\"https:\/\/links.pattersonmills.ch\/contact\">contactez-nous<\/a><span style=\"font-size: inherit; text-align: inherit; letter-spacing: -0.015em;\"> with us today and book your initial, no-cost and no-obligation meeting.<\/span><\/p><p data-start=\"3113\" data-end=\"3240\">Send us an e-mail to <a href=\"mailto:contactus@pattersonmills.ch\" target=\"_blank\" rel=\"noopener\" data-start=\"3134\" data-end=\"3161\">contactus@pattersonmills.ch<\/a> or call us direct at +41 21 801 36 84 and we shall be pleased to assist you.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-61cff8b4 elementor-share-buttons--view-icon elementor-share-buttons--skin-flat elementor-share-buttons--shape-circle elementor-share-buttons--color-custom elementor-grid-0 elementor-widget elementor-widget-share-buttons\" data-id=\"61cff8b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"share-buttons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-grid\" role=\"list\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_facebook\" role=\"button\" tabindex=\"0\" aria-label=\"Partager sur facebook\" data-no-translation-aria-label=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-facebook\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_twitter\" role=\"button\" tabindex=\"0\" aria-label=\"Partager sur twitter\" data-no-translation-aria-label=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-twitter\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_linkedin\" role=\"button\" tabindex=\"0\" aria-label=\"Partager sur linkedin\" data-no-translation-aria-label=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-linkedin\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_whatsapp\" role=\"button\" tabindex=\"0\" aria-label=\"Partager sur whatsapp\" data-no-translation-aria-label=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-whatsapp\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_email\" role=\"button\" tabindex=\"0\" aria-label=\"Partager sur email\" data-no-translation-aria-label=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fas fa-envelope\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-08a255d elementor-widget elementor-widget-text-editor\" data-id=\"08a255d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"hd-block hd-block-paragraph\"><p><strong><em>Please note that all content within this article has been prepared for information purposes only. This article does not constitute financial, legal or tax advice. Always ensure you speak to a regulated Financial Adviser before making any financial decisions.<\/em><\/strong><\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>&#8220;In this world, nothing can be said to be certain except death and taxes&#8221; &#8211; Benjamin Franklin<\/p>\n<p>4 min read<\/p>","protected":false},"author":3,"featured_media":15754,"comment_status":"open","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[39],"tags":[375,108,230,368,117,67,144,296,297,298,299,15,377,330,376,374],"class_list":["post-15751","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-financial-planning","tag-2026taxyear","tag-finance","tag-finances","tag-finances2026","tag-financetips","tag-financialadvice","tag-financialadviser","tag-financialadvisor","tag-financialeducation","tag-financialknowledge","tag-financialliteracy","tag-financialplanning-2","tag-investmentsuccess","tag-personalfinance","tag-taxyearend","tag-uktaxyearend"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/pattersonmills.ch\/fr\/wp-json\/wp\/v2\/posts\/15751","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pattersonmills.ch\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pattersonmills.ch\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pattersonmills.ch\/fr\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/pattersonmills.ch\/fr\/wp-json\/wp\/v2\/comments?post=15751"}],"version-history":[{"count":7,"href":"https:\/\/pattersonmills.ch\/fr\/wp-json\/wp\/v2\/posts\/15751\/revisions"}],"predecessor-version":[{"id":15761,"href":"https:\/\/pattersonmills.ch\/fr\/wp-json\/wp\/v2\/posts\/15751\/revisions\/15761"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pattersonmills.ch\/fr\/wp-json\/wp\/v2\/media\/15754"}],"wp:attachment":[{"href":"https:\/\/pattersonmills.ch\/fr\/wp-json\/wp\/v2\/media?parent=15751"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pattersonmills.ch\/fr\/wp-json\/wp\/v2\/categories?post=15751"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pattersonmills.ch\/fr\/wp-json\/wp\/v2\/tags?post=15751"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}