• Could you transfer income to your partner to minimise higher and top rate taxation next year, to maximise the tax-free savings and dividend income limits, or to avoid losing child benefit?
  • Have you considered the timing of dividends and bonuses to minimise tax rates?
  • Have you used your annual CGT exempt amount by making any available disposals before 6 April 2024?
  • Have you used this year's ISA allowance before 6 April 2024?
  • Are you investing enough in your pension (or possibly a lifetime ISA) if you wish to, or have to, retire earlier than state pension age, which is likely to keep going up?
  • If you are aged over 55, have you taken advice about the options for drawing your pension savings?
  • Have you made gifts to use your annual IHT allowances?
  • Are you considering any charitable gifts now or in your will?

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.