2026/27 High Earner Financial Checklist
Earning £100k+ brings opportunity — but also complexity.
A quick self-check for UK professionals earning £100,000 or more to identify potential gaps in tax efficiency and financial planning heading into the 2026/27 tax year.
Many high earners lose their personal allowance without realising, drift into inefficient tax positions, or miss straightforward planning opportunities.
Tick what you've reviewed. Flag what you haven't.
In this article
Quick Summary
This may help you:
- Identify potential gaps in your tax efficiency
- Understand key 2026/27 allowances and thresholds
- See where professional financial planning may add value
- Review pensions, ISAs, dividends and CGT in one place
Before deciding, check:
- Your adjusted net income and which tax band you fall into
- Whether your pension contributions are structured efficiently
- How reduced allowances may affect your position
- Whether you have reviewed employment benefits and salary sacrifice
Part of the Income Over £100k series
- 2026/27 High Earner Financial Checklist
- The £100k Tax Trap Explained
- Adjusted Net Income Explained (UK)
- How Bonuses Can Push Income Above £100k
- How Restricted Stock Units Are Taxed
- EMI Share Options Explained
More of your income is now taxable. Many high earners are quietly becoming less tax efficient each year due to frozen thresholds and reduced allowances. This checklist is designed to help you identify where to look.
Section 1: Income & Tax Position
Section 2: Pensions
Section 3: Investments & ISAs
Section 4: Dividends, CGT & Additional Income
Section 5: Employment Structure & Benefits
Section 6: Protection & Long-Term Planning
2026/27 Tax Allowances & Key Figures
For reference — figures correct for the 2026/27 tax year.
Reduced by £1 per £2 over £100k
Fully removed at £125,140
Includes personal allowance + £37,700 band
Basic rate taxpayers
Higher rate taxpayers
Additional rate taxpayers
Applies where adjusted income exceeds £260,000
Reduced by £1 for every £2 over the limit
Minimum allowance £10,000
Per individual
How to Interpret Your Self-Check
After working through each section, consider how many items remain unchecked as a rough guide to potential planning gaps:
0–5 unchecked
Strong position
6–10 unchecked
Potential gaps worth reviewing
10+ unchecked
Likely missing key planning opportunities
Unchecked items don't necessarily mean something is wrong — they simply highlight areas that may be worth exploring, either independently or with a regulated financial adviser.
Frequently Asked Questions
Related Articles
Exploring Your Options
Financial planning decisions depend on individual circumstances. If you would like clarity on how the topics discussed may apply to your situation, TrustEvo can connect you with a regulated financial adviser.
This article is provided for general information only and does not constitute financial advice. Financial decisions depend on individual circumstances and regulated financial advice may be appropriate in some situations.