The April 5 Checklist: six moves before the tax year closes

For PAYE employees on £100,000 or more. Your employer runs your payroll; nobody runs your tax planning. Six moves, ordered by value, twenty minutes to work through.

1. Locate your £100k taper position

   Between £100,000 and £125,140 your personal allowance tapers away and your effective rate is 60%. Every £2 you can legitimately remove from adjusted net income saves 60p, which changes the maths of every step below.

   Estimated adjusted net income 2026-27: £________

2. Check your pension carry-forward

   Unused annual allowance from the three previous tax years can be added to this year's £60,000. At 60% effective relief, a £40,000 catch-up contribution saves £24,000. Providers need processing time; ask for your contribution history now.

   Unused allowance 2023-24 / 2024-25 / 2025-26: £________

3. Run the salary sacrifice comparison

   Sacrificed contributions save National Insurance on top of income tax. Some employers pass their NI saving into your pension. Same contribution, materially better outcome; confirm with HR whether an in-year amendment is possible.

4. Check the Child Benefit clawback

   Adjusted net income between £60,000 and £80,000 with Child Benefit in the household means a clawback charge. A pension contribution that brings you under the line can eliminate it entirely.

5. Use the allowances that expire

   The £20,000 ISA allowance, capital gains annual exempt amount and Gift Aid carry-back all die with the tax year. Ten minutes each, no cleverness required.

6. Decide what needs a professional calculation

   The exact contribution figure, sacrifice versus personal, gains timing and a five-year projection are calculations on your numbers, not a checklist. A scoping conversation tells you within fifteen minutes whether the planning fee pays for itself.