Personal tax return and self assessment accountant in Harrow

You need a personal tax return specialist if you receive rental income from one or more properties, take dividends from a UK limited company or overseas shareholdings, hold Indian NRE, NRO or FCNR accounts that pay taxable interest, earn overseas interest, pension or employment income, have made a capital gain on UK or overseas property, are a company director, a higher or additional rate taxpayer, or HMRC has sent you a notice to file. We handle all of it under one roof so nothing is missed and nothing is double taxed.

We complete the SA105 UK property pages and, where relevant, SA106 foreign property pages. That means net rental profit properly calculated, Section 24 mortgage interest tax reducer applied, allowable expenses claimed in full (repairs, agent fees, insurance, service charges, ground rent, safety certificates, professional fees, replacement of domestic items relief), correct treatment of joint ownership and Form 17 elections, furnished holiday let rules where they still apply, and non-resident landlord scheme (NRLS) reporting for landlords living overseas. If you own property in India, Dubai, the US or anywhere else, we report the income here and claim Double Taxation Relief so you do not pay twice.

The dividend allowance is £500 for 2026/27, and dividend rates are 10.75%, 35.75% and 39.35%. We prepare returns for directors and shareholders taking a mix of salary and dividends, model the optimal split, apply the correct dividend rates, handle stock dividends and scrip dividends, and deal with the tapered personal allowance above £100,000, the child benefit high income charge (from £60,000), and the pension annual allowance taper where both the threshold-income and adjusted-income conditions apply. If you receive overseas dividends from Indian, US or EU listed companies, we check available withholding tax credits under the relevant double taxation agreement.

UK tax residents are generally taxed on their worldwide income. That includes interest credited to NRE, NRO and FCNR accounts in India, fixed deposit interest, overseas savings interest, pension income from an overseas fund, rental income from foreign property, and gains on foreign shares or mutual funds. We prepare the SA106 foreign pages, check eligibility for the four-year foreign income and gains (FIG) regime which replaced the remittance basis from 6 April 2025, and claim available Foreign Tax Credit Relief for tax already paid abroad under the UK-India, UK-US and other double taxation treaties. FIG relief requires a claim and qualifying residence history, generally the first four UK-resident tax years after at least ten consecutive non-resident tax years. Historic remittance-basis years require separate review. If you are newly UK resident under the Statutory Residence Test, we also check split-year treatment.

The 2026/27 CGT annual exempt amount is £3,000. UK residents normally need to report and pay CGT due on UK residential property within 60 days of completion, and include the disposal on SA108 where a Self Assessment return is required. Non-residents have separate UK property reporting rules, including some disposals with no tax due. We handle CGT on second homes, buy-to-lets, overseas property (with DTR), shares, crypto (Bitcoin, Ethereum and altcoins), Business Asset Disposal Relief claims at 18% for qualifying disposals from 6 April 2026 (14% for qualifying disposals from 6 April 2025 to 5 April 2026), and Private Residence Relief calculations including periods of absence and lettings relief where it still applies. We also file returns that include EIS, SEIS and VCT relief, pension carry forward, gift aid, and Marriage Allowance transfers.

Register for self assessment by 5 October after the tax year ends. Paper returns are due by 31 October. Online returns and any tax owed are due by 31 January, with the second payment on account due by 31 July. Missing 31 January by a single day triggers a £100 penalty even if no tax is due. From 3 months late HMRC adds £10 per day (up to £900), then 5% of the tax at 6 and 12 months, plus interest at Bank of England base rate plus 4%. We contact clients from October so this never happens.