Client profile
Tax year 2026/27
ModellerPension contribution, tax relief and planning scenarios.
My planning cases
Save Detailed Planning cases on this device and return to them later.
What would you like to model?
Choose the planning question you want to answer. DeltaFin 360 will open the appropriate focused model, or you can move into a detailed client planning analysis.
Business owners
Model how company money reaches the director and identify pension-led planning opportunities.
Pensions & contributions
Answer focused contribution and Annual Allowance questions without completing the Full Planner.
Tax planning
Start with the outcome you are trying to achieve rather than reconstructing the whole client case.
Full Planner
Enter the wider client picture and calculate income, pensions, tax, company payments, loans and portfolio effects together.
A financial planning scenario-modelling tool
DeltaFin 360 is designed to help professional users answer “what if?” questions. Give it the facts you already know, change a planning decision, and use the result to understand the potential wider tax, pension and planning consequences.
What DeltaFin 360 is designed to do
- Model focused planning scenarios using facts already established by the adviser or accountant.
- Show how changing one planning decision may affect connected areas such as Income Tax, pension contribution capacity, Annual Allowance, company tax and personal outcomes.
- Compare alternative approaches so potential planning opportunities can be identified and discussed.
- Provide a clear starting point for deeper advice, verification or professional collaboration where needed.
What DeltaFin 360 is not designed to do
- It is not a tax-return calculator or a replacement for tax or accountancy software.
- It is not a full financial-planning cashflow modeller or forecasting system.
- It is not a CRM and is not intended to hold a complete client record.
- It does not replace regulated financial advice, tax advice, accountancy advice or professional judgement.
- It does not attempt to calculate every specialist tax, pension or investment scenario.
Good questions to ask DeltaFin 360
“What if this client makes a larger pension contribution?”
Test the potential effect on tax relief, Adjusted Net Income, Annual Allowance and connected planning considerations.
“What if a director changes how profit is extracted?”
Compare supported salary, dividend and employer-pension scenarios and identify where further accountant/adviser work may be valuable.
“What if we target a particular income or tax position?”
Use the focused models to test a known planning objective without building a complete financial plan.
“What if accessible capital is used differently?”
Explore supported restructuring scenarios and see the interaction between accessible and retirement wealth.
When DeltaFin 360 should not be the final answer
Some cases require specialist calculations or facts that sit outside the supported model. Examples include complex Scheme Pays cases, specialist relevant-earnings questions, unusual termination-payment treatment, multiple or specialist investment-bond events, foreign or territory-specific tax issues, full Capital Gains Tax calculations, and other cases specifically identified by the tool as outside scope.
In those circumstances, DeltaFin 360 can still help identify the planning question, but the final answer should come from the appropriate specialist calculation, provider information or professional adviser.
1. Client & income
2. Wealth before planning
3. Proposed restructuring
Director’s loan & extraction timing
Compare salary, employer pension, dividends now or later, and a temporary company-to-director loan. Include employment income earned before the company started.
A loan is a debt. £10,000 is a beneficial-loan threshold, not a borrowing allowance. New loans from 6 April 2026 can attract 35.75% s455. Later dividends and repayments must be legally valid and funded.
1. Whole tax-year personal position — 2026/27
The prefilled amounts are examples, not known client facts. Replace them with the client’s records. Gross pay, tax already deducted, National Insurance paid, company profit and available cash are different figures.
2. Company profit, available money and proposed payments
Pension capacity already used / carried forward
3. Dividend timing
Future-year assumption: 2027/28 salary/benefit and dividend tax are illustrated using the 2026/27 rules. Future Scottish bands and official interest rates must be checked before use. This is a timing comparison, not a confirmed 2027/28 tax calculation.
4. Director’s loan / repayment
Opening balance, other beneficial loans & reborrowing
One new advance and one repayment are supported. An opening loan must have its historic s455 dealt with separately. New reborrowing is a review check, not another cash advance in this illustration.
Business Owner Opportunity Review
A fast accountant/adviser screen: current extraction → employer pension alternative → company, tax and personal impact.
1. Company position
2. Current extraction
3. Pension opportunity
Use the Annual Allowance information already known. A full pension-history reconstruction is not required for this first screen.
Quick Models
Start with the planning question. Quick Models use the same 2026/27 engines as the full planner, then let you carry the result into the main case.
Business owners
Pensions & contributions
Tax planning
Who are we planning for?
TAFiT changes the questions and planning routes according to the client's circumstances.
2026/27 income
Enter projected taxable income before the new proposal. Employment pay is after existing net-pay pension deductions and before the new salary/bonus exchange; include the bonus once. With company planning enabled, enter that new company salary and dividend only on Director loan / timing.
Redundancy / termination payment — optional
Enter each component separately. TAFiT does not apply the £30,000 exemption to notice pay, unpaid wages, holiday pay or other amounts taxable as earnings.
Use the employer's settlement/payroll breakdown. Employer Class 1A NIC on qualifying termination awards above the threshold is not an employee deduction.
Client portfolio & accessible portfolio assets
Enter the current value of the client's main assets. TAFiT will use these figures to show where money moves from and to as part of the planning strategy.
Accessible / non-pension assets
Retirement assets
Pension input & annual allowance history
The three years available for 2026/27 carry forward are shown first. Earlier years are retained to reconstruct prior use and identify historic excesses.
Current carry-forward window
Earlier pension history / reconstruction
These years help test whether historic excess contributions were covered by carry forward. Use the advanced section below to record scheme membership and override a year's Annual Allowance where a historic tapered or otherwise reduced allowance is already known.
Carry-forward eligibility / historic Annual Allowance overrides
Carry forward from a tax year is only available if the client was a member of a registered pension scheme in that year. Leave the Annual Allowance override blank to use the standard allowance. Enter an override where a historic tapered or otherwise reduced Annual Allowance is already known.
Historic tapered Annual Allowance reconstruction
Optional. Enter historic threshold income and adjusted income to let TAFiT calculate the tapered Annual Allowance for that year. A manual AA override above takes priority. For 2020/21–2022/23 the adjusted-income trigger is £240,000 and minimum tapered AA £4,000; from 2023/24 the adjusted-income trigger is £260,000 and minimum £10,000.
Historic MPAA years remain a review item unless the carry-forward eligible alternative Annual Allowance is entered as the manual AA override. Full historic MPAA split reconstruction requires historic money-purchase versus other pension input amounts.
2026/27 tapered Annual Allowance i
Planning proposal
TAFiT now only shows strategies that are available for the client's employment status.
Connected planning inputs
Income fields contain existing income outside the company package below. Enter all personal and employer proposals together using a Combined strategy. Existing pension input is entered once on the Pension stage.
A loan remains a debt. It is never pension input or earned income. Personal and company cash remain separate. National Minimum Wage and payroll-period details require confirmation before an exchange.
Funding source detail
TAFiT will show the effect on the selected asset as well as the pension.
Personal contributions in this prototype are treated as relief-at-source gross contributions for adjusted-net-income purposes. The detailed tax engine remains in development.
Calculate the full plan to show results for the current inputs.
Planning analysis
The first view gives the planning answer. The next two show where the tax actually sits.
Planning Summary
Planning opportunity
Suggested planning approach
Planning position
A concise before-and-after view of how the proposed pension planning is funded and where the value sits afterwards. Salary and other income are treated as cash flow, not as portfolio assets.
Planning impact
Pension tax-relief breakdown
This separates relief added inside the pension from reductions in income-tax liability. Neither is automatically treated as cash in the client’s portfolio.
Adviser review points
Portfolio & cash position
This view shows where the money is before planning, where it moves to, and the resulting accessible and retirement asset position.
The portfolio view is a nominal before/after balance-sheet view. Tax relief outside the pension is shown separately and is not added to cash or accessible portfolio assets. Negative wrapper balances indicate an unfunded proposal rather than being silently set to zero. This view does not apply investment growth, future pension withdrawal tax, ISA opportunity cost or CGT on GIA disposals. Supported single-event bond tax is shown separately in the Bond / Top Slicing result.
Before & after — tax position
A concise comparison of the client’s income-tax position before and after the proposed planning. Pension funding source is deliberately kept separate from the tax calculation.
Tax Look Through
The detailed adviser view: income, allowance allocation, tax bands and pension-relief effects before and after planning.
Tax-band look through
Shows where taxable income sits through the relevant non-savings, savings and dividend bands. This uses the current prototype tax engine and inherits its stated savings/dividend allocation limitations.
| Computation | Before | After | Movement |
|---|
Model scope: the supported 2026/27 core models UK/Scottish tax, Personal Allowance, savings/dividends, pension relief, taper, carry forward, MPAA/Alternative AA and single-event Top Slicing Relief. Specialist cases explicitly outside the captured scope still require adviser review.
Annual allowance reconstruction i
Current-year allowance is used first. Where an historic input exceeds that year's allowance, the prototype uses the oldest available unused allowance from the preceding three years.
| Year | Std AA | Pension input | Own-year unused | CF used | Status |
|---|
Carry-forward balance available to 2026/27
| Origin year | Remaining unused allowance | Available in 2026/27? |
|---|
Historic Annual Allowance reconstruction uses the year-specific taper inputs and manual override fields where entered. Historic MPAA cases still require adviser review because the prototype does not capture the full historic split between money-purchase and other pension input for every year.
Chargeable Event & Top Slicing Relief i
A statutory-style single-event comparison for an individual. TAFiT deliberately withholds a TSR result for unsupported ownership or PPB cases rather than inventing a figure.
Scope: one straightforward chargeable event in 2026/27. Multiple gains, deficiency relief, RRQP, time-apportioned reduction/non-residence, unusual qualifying-policy treatment and other specialist cases remain review items.
Executive planning summary
Key planning figures
Contribution and funding
| Item | Amount / Position |
|---|
Planning impact
| Planning effect | Amount |
|---|
Portfolio position
| Position | Before | After | Movement |
|---|
Pension tax-relief breakdown
| Relief component | Amount |
|---|
Annual Allowance and carry forward i
| Measure | Amount |
|---|
Income tax position — combined planning effect
| Measure | Before | After |
|---|
Adviser review points
Important modelling notes
Development prototype v0.37.3: not for client advice, tax filing or compliance use. The personal pension engine now separates 20% relief at source, further-rate relief and Personal Allowance restoration. 2026/27 Scottish non-savings rates and UK reserved-income rates are built into the prototype. Scottish further-rate pension relief is matched to non-savings income bands. The model includes savings/dividend interactions, alternative allowance allocation, single-event bond/Top Slicing Relief, Annual Allowance charge estimates and company corporation-tax illustrations. Specialist bond cases, historic MPAA splits and adviser eligibility/suitability checks remain review items.
2026/27 tax basis: standard Personal Allowance £12,570, tapered above £100,000 ANI; Scottish non-savings rates 19% / 20% / 21% / 42% / 45% / 48%; savings taxed at UK rates; dividend allowance £500 and 2026/27 dividend rates 10.75% / 35.75% / 39.35%. Relief at source is modelled at 20% for eligible personal contributions.
Client profile
Tax year 2026/27
ModellerPension contribution, tax relief and planning scenarios.
My planning cases
Save Detailed Planning cases on this device and return to them later.
What would you like to model?
Choose the planning question you want to answer. DeltaFin 360 will open the appropriate focused model, or you can move into a detailed client planning analysis.
Business owners
Model how company money reaches the director and identify pension-led planning opportunities.
Pensions & contributions
Answer focused contribution and Annual Allowance questions without completing the Full Planner.
Tax planning
Start with the outcome you are trying to achieve rather than reconstructing the whole client case.
Full Planner
Enter the wider client picture and calculate income, pensions, tax, company payments, loans and portfolio effects together.
A financial planning scenario-modelling tool
DeltaFin 360 is designed to help professional users answer “what if?” questions. Give it the facts you already know, change a planning decision, and use the result to understand the potential wider tax, pension and planning consequences.
What DeltaFin 360 is designed to do
- Model focused planning scenarios using facts already established by the adviser or accountant.
- Show how changing one planning decision may affect connected areas such as Income Tax, pension contribution capacity, Annual Allowance, company tax and personal outcomes.
- Compare alternative approaches so potential planning opportunities can be identified and discussed.
- Provide a clear starting point for deeper advice, verification or professional collaboration where needed.
What DeltaFin 360 is not designed to do
- It is not a tax-return calculator or a replacement for tax or accountancy software.
- It is not a full financial-planning cashflow modeller or forecasting system.
- It is not a CRM and is not intended to hold a complete client record.
- It does not replace regulated financial advice, tax advice, accountancy advice or professional judgement.
- It does not attempt to calculate every specialist tax, pension or investment scenario.
Good questions to ask DeltaFin 360
“What if this client makes a larger pension contribution?”
Test the potential effect on tax relief, Adjusted Net Income, Annual Allowance and connected planning considerations.
“What if a director changes how profit is extracted?”
Compare supported salary, dividend and employer-pension scenarios and identify where further accountant/adviser work may be valuable.
“What if we target a particular income or tax position?”
Use the focused models to test a known planning objective without building a complete financial plan.
“What if accessible capital is used differently?”
Explore supported restructuring scenarios and see the interaction between accessible and retirement wealth.
When DeltaFin 360 should not be the final answer
Some cases require specialist calculations or facts that sit outside the supported model. Examples include complex Scheme Pays cases, specialist relevant-earnings questions, unusual termination-payment treatment, multiple or specialist investment-bond events, foreign or territory-specific tax issues, full Capital Gains Tax calculations, and other cases specifically identified by the tool as outside scope.
In those circumstances, DeltaFin 360 can still help identify the planning question, but the final answer should come from the appropriate specialist calculation, provider information or professional adviser.
1. Client & income
2. Wealth before planning
3. Proposed restructuring
Director’s loan & extraction timing
Compare salary, employer pension, dividends now or later, and a temporary company-to-director loan. Include employment income earned before the company started.
A loan is a debt. £10,000 is a beneficial-loan threshold, not a borrowing allowance. New loans from 6 April 2026 can attract 35.75% s455. Later dividends and repayments must be legally valid and funded.
1. Whole tax-year personal position — 2026/27
The prefilled amounts are examples, not known client facts. Replace them with the client’s records. Gross pay, tax already deducted, National Insurance paid, company profit and available cash are different figures.
2. Company profit, available money and proposed payments
Pension capacity already used / carried forward
3. Dividend timing
Future-year assumption: 2027/28 salary/benefit and dividend tax are illustrated using the 2026/27 rules. Future Scottish bands and official interest rates must be checked before use. This is a timing comparison, not a confirmed 2027/28 tax calculation.
4. Director’s loan / repayment
Opening balance, other beneficial loans & reborrowing
One new advance and one repayment are supported. An opening loan must have its historic s455 dealt with separately. New reborrowing is a review check, not another cash advance in this illustration.
Business Owner Opportunity Review
A fast accountant/adviser screen: current extraction → employer pension alternative → company, tax and personal impact.
1. Company position
2. Current extraction
3. Pension opportunity
Use the Annual Allowance information already known. A full pension-history reconstruction is not required for this first screen.
Quick Models
Start with the planning question. Quick Models use the same 2026/27 engines as the full planner, then let you carry the result into the main case.
Business owners
Pensions & contributions
Tax planning
Who are we planning for?
TAFiT changes the questions and planning routes according to the client's circumstances.
2026/27 income
Enter projected taxable income before the new proposal. Employment pay is after existing net-pay pension deductions and before the new salary/bonus exchange; include the bonus once. With company planning enabled, enter that new company salary and dividend only on Director loan / timing.
Redundancy / termination payment — optional
Enter each component separately. TAFiT does not apply the £30,000 exemption to notice pay, unpaid wages, holiday pay or other amounts taxable as earnings.
Use the employer's settlement/payroll breakdown. Employer Class 1A NIC on qualifying termination awards above the threshold is not an employee deduction.
Client portfolio & accessible portfolio assets
Enter the current value of the client's main assets. TAFiT will use these figures to show where money moves from and to as part of the planning strategy.
Accessible / non-pension assets
Retirement assets
Pension input & annual allowance history
The three years available for 2026/27 carry forward are shown first. Earlier years are retained to reconstruct prior use and identify historic excesses.
Current carry-forward window
Earlier pension history / reconstruction
These years help test whether historic excess contributions were covered by carry forward. Use the advanced section below to record scheme membership and override a year's Annual Allowance where a historic tapered or otherwise reduced allowance is already known.
Carry-forward eligibility / historic Annual Allowance overrides
Carry forward from a tax year is only available if the client was a member of a registered pension scheme in that year. Leave the Annual Allowance override blank to use the standard allowance. Enter an override where a historic tapered or otherwise reduced Annual Allowance is already known.
Historic tapered Annual Allowance reconstruction
Optional. Enter historic threshold income and adjusted income to let TAFiT calculate the tapered Annual Allowance for that year. A manual AA override above takes priority. For 2020/21–2022/23 the adjusted-income trigger is £240,000 and minimum tapered AA £4,000; from 2023/24 the adjusted-income trigger is £260,000 and minimum £10,000.
Historic MPAA years remain a review item unless the carry-forward eligible alternative Annual Allowance is entered as the manual AA override. Full historic MPAA split reconstruction requires historic money-purchase versus other pension input amounts.
2026/27 tapered Annual Allowance i
Planning proposal
TAFiT now only shows strategies that are available for the client's employment status.
Connected planning inputs
Income fields contain existing income outside the company package below. Enter all personal and employer proposals together using a Combined strategy. Existing pension input is entered once on the Pension stage.
A loan remains a debt. It is never pension input or earned income. Personal and company cash remain separate. National Minimum Wage and payroll-period details require confirmation before an exchange.
Funding source detail
TAFiT will show the effect on the selected asset as well as the pension.
Personal contributions in this prototype are treated as relief-at-source gross contributions for adjusted-net-income purposes. The detailed tax engine remains in development.
Calculate the full plan to show results for the current inputs.
Planning analysis
The first view gives the planning answer. The next two show where the tax actually sits.
Planning Summary
Planning opportunity
Suggested planning approach
Planning position
A concise before-and-after view of how the proposed pension planning is funded and where the value sits afterwards. Salary and other income are treated as cash flow, not as portfolio assets.
Planning impact
Pension tax-relief breakdown
This separates relief added inside the pension from reductions in income-tax liability. Neither is automatically treated as cash in the client’s portfolio.
Adviser review points
Portfolio & cash position
This view shows where the money is before planning, where it moves to, and the resulting accessible and retirement asset position.
The portfolio view is a nominal before/after balance-sheet view. Tax relief outside the pension is shown separately and is not added to cash or accessible portfolio assets. Negative wrapper balances indicate an unfunded proposal rather than being silently set to zero. This view does not apply investment growth, future pension withdrawal tax, ISA opportunity cost or CGT on GIA disposals. Supported single-event bond tax is shown separately in the Bond / Top Slicing result.
Before & after — tax position
A concise comparison of the client’s income-tax position before and after the proposed planning. Pension funding source is deliberately kept separate from the tax calculation.
Tax Look Through
The detailed adviser view: income, allowance allocation, tax bands and pension-relief effects before and after planning.
Tax-band look through
Shows where taxable income sits through the relevant non-savings, savings and dividend bands. This uses the current prototype tax engine and inherits its stated savings/dividend allocation limitations.
| Computation | Before | After | Movement |
|---|
Model scope: the supported 2026/27 core models UK/Scottish tax, Personal Allowance, savings/dividends, pension relief, taper, carry forward, MPAA/Alternative AA and single-event Top Slicing Relief. Specialist cases explicitly outside the captured scope still require adviser review.
Annual allowance reconstruction i
Current-year allowance is used first. Where an historic input exceeds that year's allowance, the prototype uses the oldest available unused allowance from the preceding three years.
| Year | Std AA | Pension input | Own-year unused | CF used | Status |
|---|
Carry-forward balance available to 2026/27
| Origin year | Remaining unused allowance | Available in 2026/27? |
|---|
Historic Annual Allowance reconstruction uses the year-specific taper inputs and manual override fields where entered. Historic MPAA cases still require adviser review because the prototype does not capture the full historic split between money-purchase and other pension input for every year.
Chargeable Event & Top Slicing Relief i
A statutory-style single-event comparison for an individual. TAFiT deliberately withholds a TSR result for unsupported ownership or PPB cases rather than inventing a figure.
Scope: one straightforward chargeable event in 2026/27. Multiple gains, deficiency relief, RRQP, time-apportioned reduction/non-residence, unusual qualifying-policy treatment and other specialist cases remain review items.
Executive planning summary
Key planning figures
Contribution and funding
| Item | Amount / Position |
|---|
Planning impact
| Planning effect | Amount |
|---|
Portfolio position
| Position | Before | After | Movement |
|---|
Pension tax-relief breakdown
| Relief component | Amount |
|---|
Annual Allowance and carry forward i
| Measure | Amount |
|---|
Income tax position — combined planning effect
| Measure | Before | After |
|---|
Adviser review points
Important modelling notes
Development prototype v0.37.5: not for client advice, tax filing or compliance use. The personal pension engine now separates 20% relief at source, further-rate relief and Personal Allowance restoration. 2026/27 Scottish non-savings rates and UK reserved-income rates are built into the prototype. Scottish further-rate pension relief is matched to non-savings income bands. The model includes savings/dividend interactions, alternative allowance allocation, single-event bond/Top Slicing Relief, Annual Allowance charge estimates and company corporation-tax illustrations. Specialist bond cases, historic MPAA splits and adviser eligibility/suitability checks remain review items.
2026/27 tax basis: standard Personal Allowance £12,570, tapered above £100,000 ANI; Scottish non-savings rates 19% / 20% / 21% / 42% / 45% / 48%; savings taxed at UK rates; dividend allowance £500 and 2026/27 dividend rates 10.75% / 35.75% / 39.35%. Relief at source is modelled at 20% for eligible personal contributions.