Year end tax planning for individuals

1. Savings and investment

1.1. Savings and dividend income

1.2. ISAs

1.3. Tax-favoured investments

1.4. Life insurance policies

2. Pensions

2.1. Pension contributions

2.2. Pension flexibilities

3. Capital gains tax

3.1. General CGT planning

4. Planning ahead

4.1. Future tax changes

5. General approach

5.1. Use of personal allowances

5.2. Scottish and Welsh taxpayers

5.3. Spouses/partners

5.4. Children

5.5. Compliance

6. Earnings

6.1. Bonuses

6.2. BIKs - cars

6.3. BIKs - other

7. Property income

7.1. Rent-a-room rellief

7.2. Property businesses

7.3. Property allowance

7.4. Furnished holiday lettings

8. Charitable giving

9. Inheritance tax

9.1. General IHT planning

9.2. Wills