Tax Efficient Planning
Income Over £100k: Tax Planning
Explore our articles on tax planning considerations for individuals earning over £100,000. Learn how the £100k tax trap works, how personal allowances are affected, and how pension contributions or other strategies may influence taxable income.
Articles
2026/27 High Earner Financial ChecklistA self-check for UK professionals earning £100k+ to identify potential gaps in tax efficiency and financial planning.
The £100k Tax Trap ExplainedThis article explains how earning over £100,000 affects the personal allowance and the effective tax rate involved.
Adjusted Net Income Explained (UK)This article explains what adjusted net income means in the UK and how it affects tax calculations.
How Bonuses Can Push Income Above £100kThis article explains how bonuses may push income above the £100k threshold and the tax implications involved.
How Restricted Stock Units Are TaxedThis article explains how RSUs are taxed in the UK — employment income at vest through PAYE, the £100k personal allowance taper, and the CGT position afterwards.
EMI Share Options ExplainedThis article explains how EMI share options are taxed at exercise and on a sale, the conditions for Business Asset Disposal Relief, disqualifying events and the 2026/27 limits.