2025/26 UK TAX RETURN QUESTIONNAIRE

Category:	Fee:
Simple – from	£645 + VAT
Intermediate – from	£995 + VAT
Standard – from	£1,345 + VAT
Complex – from	£2,995 + VAT

The deadline for the 2025/26 Tax Return is 31st January 2027 if filed electronically and the paper filing deadline is 31st October 2026. Late submission will incur a minimum penalty of £100 even if there is a refund due.

Complete the questionnaire as accurately as possible. Ensure that you indicate the Currency used where possible. Upload any supporting documentation and provide additional notes in Section 15. When complete, click Submit in Section 16.

1

FIG Regime

As of 6th April 2025, the Remittance Basis for non-domiciled taxpayers has been replaced by the Foreign Income and Gains (FIG) regime. This is relevant to individuals with 10 tax years of non-residence prior to arrival in the UK. More information can be found on our website.

2

Making Tax Digital (MTD)

Self-employed taxpayers and landlords with £50,000 of “Qualifying Income” will be required to submit quarterly reports to HMRC. The first set of MTD accounts are set to start from 6th April 2026. Whether an individual will be brought into MTD from this date, will depend upon income reported on the 2024/25 tax return. The threshold is set to reduce to £30,000 from 6th April 2027.

Making Tax Digital - HMRC

3

Furnished Holiday Lets (FHL)

The special tax regime for furnished holiday lets no longer applies from the 2025/26 tax year. This means holiday lets are now taxed the same as standard residential rental properties. This affects mortgage interest relief, capital allowances and capital gains relief.

Abolition of FHL Tax Regime

4

Dividends

Dividend rates are set to increase from 6th April 2026:

Basic rate - from 8.75% to 10.75%
Higher rate - from 33.75 to 35.75%
Additional rate – 39.35% unchanged

The £500 dividend allowance remains unchanged for 2026/27 onwards.

5

Income Tax

The usual income tax rates and thresholds remain frozen until 2030/31, but a new set of rates for savings income and rental profits are due to come into force on 6th April 2027. These are two percentage points above the current rates.

Basic rate – 22%
Higher rate – 42%
Additional rate – 47%

6

ISA Contribution Allowance

The contribution allowance of £20,000 remains frozen until 2030. However, new rules restrict how the allowance can be used. From 6th April 2027, a maximum of £12,000 can be contributed as cash, and the remainder must be invested in stocks and shares. This is only applicable for those 64 and under, those aged 65 and above will not be affected.

7

Business Asset Disposal Relief

The capital gains rate for qualifying disposals increased from 10% to 14% on 6th April 2025. This will increase further to 18% on 6th April 2026.

8

Scottish Tax Rate Bands

Starter and Basic rate bands have increased from £15,397 to £16,537 and £27,491 to £29,526, respectively.

9

Trump Accounts

Although these seed accounts are opened for children and protected from US tax, they will be viewed as regular investment accounts here in the UK. Therefore, the underlying income and gains will be taxable in the UK on the parent’s return. This same treatment applies to 529 plans which are set up as tax efficient savings in the US.

10

Yearly Average Exchange Rates can be found here:

You can find all the HMRC average exchange rates for 2025/26 here: https://www.trade-tariff.service.gov.uk/exchange_rates/average

If you believe that any of the above topics may affect you, we recommend consulting your regular PJD Tax advisor who will provide you with further information.

Personal details:

First name:
Last name:
Address:

Are you a Politically Exposed Person (PEP)?

(For the applicable criteria refer here)

YesNo

Are you a Scottish Resident? If yes, ensure your address details are updated.

YesNo

Are your personal details the same as last year’s questionnaire?

YesNo

Email address:
Mobile phone:
Marital status:
Date of birth:
National insurance number:
Unique taxpayer reference:
Date of arrival in the UK:
Date of departure from UK:

Would you like us to request agent authorisation to correspond with HMRC on your behalf?

YesNo

Would you like an invitation to share your documentation via our secure portal?

YesNo

Have you previously been a UK resident?

YesNo

Date UK residence began:	Date UK residence ended:

Are you a new client?

YesNo

How did you hear about PJD Tax?

SmartSearch Agreement:

We are in the process of updating our Know Your Client (KYC) information for all new and existing clients. If you have not done so already, sign our agreement to allow us to complete this process. You can download the document here.

Have you signed the agreement?

YesNo

Have you provided a copy of your passport and recent utility bill or bank statement?YesNo

The copy of your passport must clearly show all four corners of the document and the utility bill or bank statement must be from within the previous three months.

Refund details:

If you are due a refund of tax, the fastest way to receive it is directly into your UK bank account (this includes Isle of Man and Channel Island accounts). Fill in the boxes below with your details:

Name of bank:	Name of account holder(s):	Sort code (6 digits):	Account number (8 digits):

Did you arrive or depart from the UK in 2025/26?

YesNo

There is an interactive calendar found here to assist with the completion of this.

Number of days/workdays spent in the UK in 2025/26:	Days:	Workdays:
A UK day is a day where you are present in the UK at midnight. A UK workday is a day where you work for more than 3 hours in the UK.

Did you have a home overseas in 2025/26?

YesNo

Were you resident in the UK for one or more of the previous three tax years?

YesNo

Did you depart from the UK in 2025/26?

YesNo

1

What date did you begin full-time employment overseas?:

(If your spouse works overseas also confirm the date they began their employment).

2

On what date did you cease to have a home in the UK?:

Did you arrive in the UK in 2025/26?

YesNo

1

On what date did you cease to have a home overseas?:

2

On what date did you begin to have a home in the UK?:

3

When did you begin full time employment in the UK?:

4

When did you cease full-time overseas employment?:

(If your spouse worked overseas confirm the date they ceased their employment)

Be advised that we may need to request further details from you if we are unable to determine your residency status from the information you have provided above.

FIG & TRF

From 6th April 2025, the existing domicile and remittance basis rules were changed and replaced with the Foreign Income & Gains (FIG) regime.

Foreign Income & Gains (FIG)

If you came to the UK after a period of at least 10 consecutive tax years of non-UK residence, then you may be able to claim UK tax relief on foreign income and gains that arise in the first 4 tax years of UK residence.

More details can be found here: The New FIG Tax Regime - What is it? - PJD Tax

Temporary Repatriation Facility (TRF)

If prior to the 6th April 2025 you have claimed the remittance basis, the TRF will allow you to bring previously untaxed foreign income and gains to the UK at a reduced tax rate.

For the 2025/26 & 2026/27 tax years, the rate will be 12%. For 2027/28, it will increase to 15%. After this the tax treatment will revert to the regular income tax rates for remitted foreign income.

More details on the TRF can be found here: The New FIG Regime - Transitional Rules - PJD Tax

What was your date of arrival to the UK?

Do you intend to make a claim under the FIG regime?

YesNo

You must provide details of your worldwide income and gains. The new rules require that foreign income must be reported on the return, even when there is no tax arising under FIG.

Have you previously claimed the remittance basis?

YesNo

Do you intend to remit unreported foreign income from remittance basis tax years to the UK?

YesNo

Remitting foreign income to the UK is a complex issue and will require a separate consultation. Please ensure that we are aware of any transfers that you plan to make so that we can advise on the tax implications.

Did you receive employment income in 2025/26?

YesNo

Note this section is not relevant if you are self-employed or a partner, see sections 7 & 8 respectively.

		Employer 1:
Employer name:
Date started:
Date ended:

If you answer ‘yes’ to any of the following items, provide the relevant supporting documentation in Section 15:

7

Did you have any employment related relocation expenses in 2025/26?

YesNo

If you received a reimbursement from your employer to cover relocation expenses, detail this below:

Expense description	Amount

8

Are you on secondment to the UK for less than 2 years?

YesNo

Temporary living expenses:

If you are on a UK secondment from your regular employer for a period of up to 2 years, a tax deduction may be claimed for expenses incurred for living away from home. If applicable, provide details of your UK living costs.

Expense description	Amount

Did you have employment income from another employer in 2025/26?

YesNo

		Employer 2:
Employer name:
Date started:
Date ended:

If you answer ‘yes’ to any of the following items, provide the relevant supporting documentation in Section 15:

7

Did you have any employment related relocation expenses in 2025/26?

YesNo

If you received a reimbursement from your employer to cover relocation expenses, detail this below:

Expense description	Amount

8

Are you on secondment to the UK for less than 2 years?

YesNo

Temporary living expenses:

If you are on a UK secondment from your regular employer for a period of up to 2 years, a tax deduction may be claimed for expenses incurred for living away from home. If applicable, provide details of your UK living costs.

Expense description	Amount

This relief is only available to individuals claiming the FIG regime. Please disregard if you arrived in the UK before 6th April 2023.

Under the new FIG regime, it is possible to claim tax relief for days worked outside of the UK in your first four tax years of UK residence. This is restricted to three years if you arrived in the UK before 6th April 2023.

Are you claiming the FIG regime?

YesNo

Did you arrive in the UK after 6th April 2023?

YesNo

Did you work outside of the UK during 2025/26?

YesNo

Complete our Online Workday Calendar as accurately as possible. When marking workdays, ensure that you include any weekends worked.

Did you have income from self-employment in 2025/26?

YesNo

1

When did the self employment start?

Date:

2

When did the self employment cease? (if applicable)

Date:

3

End of accounting period (if applicable):

Date:

4

Confirm registered for VAT (and date):

Confirm:

Date:

5

Description of business:

Income:

Expenses:
Cost of goods bought:
Car and travel costs:
Wages, salaries, staff costs:
Rent, rates and insurance costs:
Repairs and renewals:
Accountancy, legal & professional fees:
Interest, bank & financial charges:
Telephone, fax & stationery:
Other self-employment related expenses:	Amount:

Did you receive partnership income in 2025/26?

YesNo

If you are a partner in a UK or foreign partnership, provide the following information:

Partnership name:
Date you became a partner:
The partnership’s financial year end:
Country of organisation:
Partnership UTR (UK only):

For UK Partnerships – Provide a copy of the 2026/27 Partnership Tax Return and a copy of your partnership strip detailing your share of the income.
If 2025/26 is the first year of partnership, provide details of partnership income from the date you joined the partnership to 5th April 2026.
If 2025/26 is the last year you were in partnership, provide details of partnership income to date left.
Foreign partnerships – We will be in contact for more information.

We stress that you are not able to claim any personal or business related expenses against your partnership income. If you wish to receive a tax deduction for these expenses, they must be passed through the partnership, thus ensuring that they are reflected in your share of the reported partnership profits.

Carried interest:

This is applicable to employees/partners of private equity or hedge funds. Carried interest is a share of the funds annual profits, after the investors are allocated their returns.

1

Did you receive any carried interest in 2025/26?

YesNo

2

Will your employer be providing additional information for reporting this income on your tax return?

YesNo

Did you receive any sources of investment income in 2025/26? (e.g. interest, dividends or capital gains)

YesNo

If you are providing us with statements covering the 2025/26 tax year, you do not need to fill in all the details below. You should also include any Excess Reportable Income (ERI) statements.

Will you be attaching statements covering the 2025/26 UK tax year showing all investment income?

YesNo

It is only necessary to provide details below if it is not supported by the statements provided

Did you receive any Virtual Currency (e.g. Bitcoin, Ethereum, etc...)?

YesNo

If yes, provide statements or an Excel spreadsheet showing details for the tax year.

Are you an owner or beneficiary of any 529 Plans?

YesNo

If yes, consult with your tax advisor

Did you receive interest income?

YesNo

Indicate that you have provided your share of interest only:

Yes

Account / asset:	Joint? Y / N:	Currency:	Gross interest:	Tax:

Did you receive dividend income? (including reinvested dividends)

YesNo

Indicate that you have provided your share of the dividends only:

Yes

Company:	Currency:	Dividend:	Tax:

Did you dispose of any assets in 2025/26?

YesNo

If you disposed of any assets during the year ended 5th April 2026, provide following details. This includes shares and securities, traded options and Currency transactions including offshore Currency loans.

Asset description:	CUSIP / ISIN*:	Currency:	Date acquired:	Cost:	Date sold:	Proceeds:

* Fund investments will have an identifying code also known as a CUSIP OR ISIN. We will need this to check whether the fund is on the UK reporting list and will ultimately determine the treatment of any gain/loss. These can be found on the brokerage statements.

In 2025/26, did you or your spouse receive child benefit and did either of you earn more than £60,000?

YesNo

Amount of Child Benefit you or your partner received in 2025/26:

Confirm the higher income earner:

YouPartner

Did you receive other sources of income (e.g. pensions, taxable state benefits, life insurance gain, social security benefits, royalties, etc.)?

YesNo

Pensions:	Gross amount:	Tax deducted:	Currency:



Taxable state benefits:	Gross amount:	Tax deducted:	Currency:



Other income:	Gross amount:	Tax deducted:	Currency:

Please also provide details of ROTH IRA distributions. Although these are US tax-free, there are certain circumstances where these can be UK taxable.

Did you receive rental income during 2025/26?

YesNo

Address of Property 1:

	Tick if jointly owned:
	Tick if data provided is your share only:
Name of joint-owner if applicable:
Date property first available for rent:
Date property ceased to be available for rent:
How many days did you occupy the property during the year?

Income:
Rent:
Expenses:
Ground rent, rates, insurance:
Property repairs, maintenance & renewals:
Mortgage interest only**:
Other financial costs:
Legal, management & other professional fees:
Costs of services provided, including wages:
Cost incurred of furniture and appliances replaced:
Other expenses:

** Here is a link to our website with a useful article on changes to the taxation of residential landlords

Did you receive rental income from another property in 2025/26?

YesNo

Address of Property 2:

	Tick if jointly owned:
	Tick if data provided is your share only:
Name of joint-owner if applicable:
Date property first available for rent:
Date property ceased to be available for rent:
How many days did you occupy the property during the year?

Income:
Rent:
Expenses:
Ground rent, rates, insurance:
Property repairs, maintenance & renewals:
Mortgage interest only**:
Other financial costs:
Legal, management & other professional fees:
Costs of services provided, including wages:
Cost incurred of furniture and appliances replaced:
Other expenses:

** Here is a link to our website with a useful article on changes to the taxation of residential landlords

Did you receive rental income from another property in 2025/26?

YesNo

Address of Property 3:

	Tick if jointly owned:
	Tick if data provided is your share only:
Name of joint-owner if applicable:
Date property first available for rent:
Date property ceased to be available for rent:
How many days did you occupy the property during the year?

Income:
Rent:
Expenses:
Ground rent, rates, insurance:
Property repairs, maintenance & renewals:
Mortgage interest only**:
Other financial costs:
Legal, management & other professional fees:
Costs of services provided, including wages:
Cost incurred of furniture and appliances replaced:
Other expenses:

** Here is a link to our website with a useful article on changes to the taxation of residential landlords

Did you receive rental income from another property in 2025/26?

YesNo

Address of Property 4:

	Tick if jointly owned:
	Tick if data provided is your share only:
Name of joint-owner if applicable:
Date property first available for rent:
Date property ceased to be available for rent:
How many days did you occupy the property during the year?

Income:
Rent:
Expenses:
Ground rent, rates, insurance:
Property repairs, maintenance & renewals:
Mortgage interest only**:
Other financial costs:
Legal, management & other professional fees:
Costs of services provided, including wages:
Cost incurred of furniture and appliances replaced:
Other expenses:

** Here is a link to our website with a useful article on changes to the taxation of residential landlords

Did you sell a residential property (e.g. main residence or rental) in 2025/26?

YesNo

Property address:

Date of purchase:		Date of sale:
Purchase price:		Sale proceeds:

If you made any capital improvements, complete the below:

If you lived in the property as your only or main dwelling at any time during the period of ownership, part or all of the gain may not be liable to UK capital gains tax.

Show below the periods that you occupied the property and the periods it was available to rent or vacant:

Select status:
Select status:
Select status:
Select status:
Select status:
Select status:

Were you a member of a UK or overseas pension scheme in 2025/26?

YesNo

Pension contributions made directly from gross income, often via payroll, will not be eligible for further tax relief. If you are unsure of this provide your final payslip for the 2025/26 tax year or annual pension statement we can check this.

Tax relief for contributions made to a personal pension scheme are claimed via a self-assessment tax return. Provide details below of all pension contributions to determine your eligibility for tax relief in 2025/26.

Did you contribute to a personal pension scheme in 2025/26?

YesNo

Confirm your first year of membership to a UK pension scheme:

Year:	2025 / 2026:	2024 / 2025:	2023 / 2024:	2022 / 2023:
UK Company pension schemes:
Employer contributions:
Employee contributions:
Total contributions:
Personal pension schemes (include Group personal pension plans here):
Employer contributions:
Employee contributions:
Total contributions:
Offshore pension schemes:
Employer contributions:
Employee contributions:
Total contributions:

Did you contribute to an overseas pension scheme in 2025/26?

YesNo

Is this an employer sponsored scheme?

YesNo

Confirm the date that you joined this scheme:

Were you contributing to this scheme prior to arrival in the UK?

YesNo

Did you continue to contribute after you became UK resident?

YesNo

Was your pension manager aware that you will be contributing to your overseas pension from the UK and therefore, claiming migrant member relief?

YesNo

Did you make a donation to a UK registered charity in 2025/26?

YesNo

It is only possible to claim gift relief if you have donated to a UK registered charity under the Gift Aid Scheme. If you are unsure of whether your donation qualifies, provide receipt(s) so we can check. We will need you to provide receipts for any tax relief claims.

Contributions made through payroll will not be eligible for further relief

Name of charity:	Donation (£) – Net:	Donation (£) – Gross:

Other tax reliefs:

Indicate below if you have made any of the following investments or payments that may qualify for tax relief.
It is only possible to claim tax relief for subscriptions for shares in full Venture Capital Trust (VCT) companies, Enterprise Investment Scheme (EIS) and Seed Enterprise Investment Scheme (SEIS) with a certificate.

Attach the relevant certificates if you have ticked yes to any of the below.

Use this area to upload files for submitting with this form (allowed file types: jpg, jpeg, png, gif, pdf, docx, doc, xls, xlsx, eml, msg, zip; file size limit is 35Mb for all files):

Be aware that uploaded documents will not save to the web page. The questionnaire must be submitted in the same session.

Have you included the following information for 2025/26?

P60

P11d (if applicable)

Partnership return

Bank/savings interest certificates

Dividend payment vouchers/certificates

Brokerage statements

EIS/SEIS/VCT certificates (e.g. EIS3, SEIS3 forms)

Pension contribution statements (if applicable)

Carried Interest reporting statements/disclosures

Gift aid receipts

Signed SmartSearch agreement

Use this space to add on to any sections where you did not have enough room, or attach further pages if necessary.

Provide your email address below to receive confirmation of your submission.

We cannot proceed with the preparation of your tax return until we receive a signed copy of this questionnaire. By clicking “I agree” below, you confirm that your electronic signature should be acknowledged as the legal equivalent of your manual signature and having read our terms and conditions, you consent to be bound by these. You are also agreeing that the information provided in the questionnaire is complete and correct to the best of your knowledge.

Printed name (required): Email (required): Date (required):

Select the team containing your usual PJD Tax representative (required). The teams can be found here

Andrew Jones will be leaving PJD Tax on 15th May 2026. His team and client base will be managed by Antony Lo going forward.

I agree to the terms and conditions and above statement (required)

SMART SEARCH AGREEMENT LETTER

PRIVACY NOTICE

ARE YOU A POLITICALLY EXPOSED PERSON?

TERMS & CONDITIONS

Print Download as PDF