Free checklist
Year-end tax moves checklist (UK)
The UK tax year ends on 5 April, and most of the big allowances are use-it-or-lose-it. This is the walk-through in the order that usually pays best. Figures are 2026/27; check before acting.
- 1
Fill what you can of the £20,000 ISA allowance
It does not roll over. Anything inside is free of tax on gains and dividends forever. Even moving existing taxable investments in (a bed and ISA) banks the shelter.
- 2
Note the April 2027 cash ISA change now
From 6 April 2027 the cash ISA limit falls to £12,000 for under-65s (the overall £20,000 stays; the rest must go to investment ISAs). If you hold large cash ISA balances, plan this year with that in mind.
- 3
Consider pension contributions against the £60,000 annual allowance
Contributions get tax relief at your marginal rate, and unused allowance can be carried forward up to three years if you were in a scheme. Higher earners: watch the taper.
- 4
Use the capital gains annual exempt amount
Gains up to the annual exempt amount are tax-free each year and it does not carry over. If you hold gains outside wrappers, realising up to the allowance each year resets your cost base for free.
- 5
Check the dividend allowance
Dividends outside wrappers above the allowance are taxed. If you are consistently over it, that is the sign those holdings belong inside an ISA.
- 6
Pair gains with losses
Realised losses offset realised gains in the same year, and unused losses carry forward if you report them. Selling a loser you no longer believe in is not defeat; it is a tax asset.
- 7
Mind the 30-day rule
Sell and rebuy the same share within 30 days and the disposal does not count for CGT purposes as you hoped. Rebuy inside an ISA or SIPP, or buy something similar instead.
- 8
Do not forget the Junior ISA and spouse allowances
A Junior ISA has its own allowance, and transfers between spouses are tax-free, letting a couple use both sets of allowances.
- 9
Marriage allowance and gift aid, while you are here
Small, boring, real money: the marriage allowance transfer if one of you is a non-taxpayer, and gift aid claims for higher-rate relief on donations.
- 10
Book the same walk-through for next March
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Educational information, not financial advice. Figures current as of July 2026 where dated; allowances and rates change, so check the source before acting.