--- title: Planning for a new tax year description: "Optimize tax for UK & non-UK investors with Shojin: Personal, company, trust, SSAS/SIPP strategies. Expert insights for international investments." image: https://www.shojin.co.uk/hubfs/LEVEL%203%20IMAGES/Couple-on-yacht-16-9-600.jpg --- Don’t invest unless you’re prepared to lose all the money you invest. This is a high-risk investment and you are unlikely to be protected if something goes wrong. Take 2 minutes to learn more. Risk information **Risk summary for investments in speculative illiquid securities which are arranged by a firm by way of an online platform.**   **Estimated reading time: 2 min**   Due to the potential for losses, the Financial Conduct Authority (FCA) considers this investment to be very complex and high risk.   **What are the key risks?**   1. **You could lose all the money you invest** - By investing into a real estate project through Shojin you will be investing in a Bond instrument issued by Special Purpose Vehicles (SPV’s) which provide a funding facility for the purpose of real estate development. If the project fails, Investors can lose some or all of the money they invested. - Advertised rates of return aren’t guaranteed. This is not a savings account. If the project doesn’t pay the SPV back as agreed, you could earn less money than expected or nothing at all. A higher advertised rate of return means a higher project risk with an increased probability of losing your money. - Due Diligence and project oversight is carried out by the platform on each Shojin project that you are investing into to assess how well they are expected to perform. However, you should always also do your own research before investing. - These investments are sometimes held in an Innovative Finance ISA (IFISA). While any potential gains from your investment will be tax free, you can still lose all your money. An IFISA does not reduce the risk of the investment or protect you from losses. 2. **You are unlikely to be protected if something goes wrong** - Protection from the Financial Services Compensation Scheme (FSCS), in relation to claims against failed regulated firms, does not cover poor investment performance. [Try the FSCS investment protection checker here.](https://www.fscs.org.uk/check/investment-protection-checker) - Protection from the Financial Ombudsman Service (FOS) does not cover poor investment performance. If you have a complaint against an FCA regulated firm, FOS may be able to consider it. [Learn more about FOS protection here.](https://www.financial-ombudsman.org.uk/consumers) 3. **You are unlikely to get your money back quickly** - This type of property investment could face delays that can delay payments. These investments could also fail altogether and be unable to repay investors their money. - You have the opportunity to sell your investment early through the secondary market but there is no guarantee you will be able to find someone willing to buy. 4. **This is a complex investment** - This investment has a complex structure to ensure the interest of investors is protected. Investments are made into each designated project SPV and are ringfenced from other project SPV's to ensure full transparency of each investment made. - You may wish to get financial advice to understand how the structure works before deciding to invest. 5. **Don’t put all your eggs in one basket** - Putting all your money into a single business or type of investment for example, is risky. Spreading your money across different investments makes you less dependent on any one to do well. - [A good rule of thumb is not to invest more than 10% of your money in high-risk investments.](https://www.fca.org.uk/investsmart/5-questions-ask-you-invest) [If you are interested in learning more about how to protect yourself, visit the FCA’s website here.](https://www.fca.org.uk/investsmart) [For further information about minibonds, visit the FCA’s website here](https://www.fca.org.uk/consumers/mini-bonds). Close [Skip to content](https://www.shojin.co.uk/insights/planning-for-a-new-tax-year-insights-and-considerations-for-uk-non-uk-residents#main-content) [![shojin-logo](https://www.shojin.co.uk/hs-fs/hubfs/shojin/shojin-logo.png?width=92&height=30&name=shojin-logo.png) ![logo-light](https://www.shojin.co.uk/hs-fs/hubfs/shojin/logo-light.png?width=92&height=30&name=logo-light.png) ![shojin-logo-fixed](https://www.shojin.co.uk/hubfs/shojin/shojin-logo-fixed.svg)](https://www.shojin.co.uk) - [Invest](https://www.shojin.co.uk/insights/planning-for-a-new-tax-year-insights-and-considerations-for-uk-non-uk-residents#invest) - [Borrow](https://www.shojin.co.uk/insights/planning-for-a-new-tax-year-insights-and-considerations-for-uk-non-uk-residents#borrow) - [Learn](https://www.shojin.co.uk/insights/planning-for-a-new-tax-year-insights-and-considerations-for-uk-non-uk-residents#learn) - [Company](https://www.shojin.co.uk/insights/planning-for-a-new-tax-year-insights-and-considerations-for-uk-non-uk-residents#company) - [Invest](https://www.shojin.co.uk/insights/planning-for-a-new-tax-year-insights-and-considerations-for-uk-non-uk-residents#invest) - [Borrow](https://www.shojin.co.uk/insights/planning-for-a-new-tax-year-insights-and-considerations-for-uk-non-uk-residents#borrow) - [Learn](https://www.shojin.co.uk/insights/planning-for-a-new-tax-year-insights-and-considerations-for-uk-non-uk-residents#learn) - [Company](https://www.shojin.co.uk/insights/planning-for-a-new-tax-year-insights-and-considerations-for-uk-non-uk-residents#company) [![](https://www.shojin.co.uk/hubfs/shojin/icons/arrow-right-light.svg)![](https://www.shojin.co.uk/hubfs/shojin/icons/arrow-right-light.svg)Why us](https://www.shojin.co.uk/invest/why-us) [![](https://www.shojin.co.uk/hubfs/shojin/icons/arrow-right-light.svg)![](https://www.shojin.co.uk/hubfs/shojin/icons/arrow-right-light.svg)Overview](https://www.shojin.co.uk/invest) How to invest [![chart-line-light](https://www.shojin.co.uk/hubfs/shojin/icons/chart-line-light.svg) ![chart-line-hover](https://www.shojin.co.uk/hubfs/shojin/icons/chart-line-hover.svg) Products](https://www.shojin.co.uk/invest/products) [![chart-bar-light](https://www.shojin.co.uk/hubfs/shojin/icons/chart-bar-light.svg) ![chart-bar-hover](https://www.shojin.co.uk/hubfs/shojin/icons/chart-bar-hover.svg) IFISA](https://www.shojin.co.uk/invest/products/ifisa) [![circles-three-light](https://www.shojin.co.uk/hubfs/shojin/icons/circles-three-light.svg) ![circle-three-hover](https://www.shojin.co.uk/hubfs/shojin/icons/circle-three-hover.svg) Pensions](https://www.shojin.co.uk/invest/products/pensions) Who is Shojin for [![user-list-light](https://www.shojin.co.uk/hubfs/shojin/icons/user-list-light.svg) ![user-list-hover](https://www.shojin.co.uk/hubfs/shojin/icons/user-list-hover.svg) Individuals](https://www.shojin.co.uk/invest/who-is-shojin-for/individuals) [![chalkboard-teacher-light](https://www.shojin.co.uk/hubfs/shojin/icons/chalkboard-teacher-light.svg) ![chalkbord-teacher-hover](https://www.shojin.co.uk/hubfs/shojin/icons/chalkbord-teacher-hover.svg) Family offices](https://www.shojin.co.uk/invest/who-is-shojin-for/family-offices) [![presentation-chart-light](https://www.shojin.co.uk/hubfs/shojin/icons/presentation-chart-light.svg) ![presentation-chart-hover](https://www.shojin.co.uk/hubfs/shojin/icons/presentation-chart-hover.svg) Wealth managers](https://www.shojin.co.uk/invest/who-is-shojin-for/wealth-managers) [![](https://www.shojin.co.uk/hubfs/shojin/icons/arrow-right-light.svg)![](https://www.shojin.co.uk/hubfs/shojin/icons/arrow-right-light.svg)Why us](https://www.shojin.co.uk/borrow/why-us) [![](https://www.shojin.co.uk/hubfs/shojin/icons/arrow-right-light.svg)![](https://www.shojin.co.uk/hubfs/shojin/icons/arrow-right-light.svg)Overview](https://www.shojin.co.uk/borrow) Products [![git-fork-light](https://www.shojin.co.uk/hubfs/shojin/icons/git-fork-light.svg) ![git-fork-light-1](https://www.shojin.co.uk/hubfs/shojin/icons/git-fork-light-1.svg) Whole loan](https://www.shojin.co.uk/borrow/products/whole-loan) [![house-line-light](https://www.shojin.co.uk/hubfs/shojin/icons/house-line-light.svg) ![house-line-hover](https://www.shojin.co.uk/hubfs/shojin/icons/house-line-hover.svg) Mezzanine](https://www.shojin.co.uk/borrow/products/mezzanine) [![door-light](https://www.shojin.co.uk/hubfs/shojin/icons/door-light.svg) ![door-hover](https://www.shojin.co.uk/hubfs/shojin/icons/door-hover.svg) Bridge](https://www.shojin.co.uk/products/bridge) [![door-light](https://www.shojin.co.uk/hubfs/shojin/icons/door-light.svg) ![door-hover](https://www.shojin.co.uk/hubfs/shojin/icons/door-hover.svg) Stabilisation and finish & exit](https://www.shojin.co.uk/stabilisation-finish-exit) How to borrow [![tree-structure-light](https://www.shojin.co.uk/hubfs/shojin/icons/tree-structure-light.svg) ![tree-structure-hover](https://www.shojin.co.uk/hubfs/shojin/icons/tree-structure-hover.svg) How it works](https://www.shojin.co.uk/borrow/how-it-works) [![laptop-light](https://www.shojin.co.uk/hubfs/shojin/icons/laptop-light.svg) ![laptop-hover](https://www.shojin.co.uk/hubfs/shojin/icons/laptop-hover.svg) Apply](https://www.shojin.co.uk/borrow/how-it-works#APPLY) [![](https://www.shojin.co.uk/hubfs/shojin/icons/arrow-right-light.svg)![](https://www.shojin.co.uk/hubfs/shojin/icons/arrow-right-light.svg)All insights](https://www.shojin.co.uk/insights) Insights [![trophy-light](https://www.shojin.co.uk/hubfs/shojin/icons/trophy-light.svg) ![trophy-hover](https://www.shojin.co.uk/hubfs/shojin/icons/trophy-hover.svg) Masterclass](https://www.shojin.co.uk/insights/tag/masterclass) [![files-light](https://www.shojin.co.uk/hubfs/shojin/icons/files-light.svg) ![files-hover](https://www.shojin.co.uk/hubfs/shojin/icons/files-hover.svg) Special reports](https://www.shojin.co.uk/insights/tag/special-reports) [![notification-light](https://www.shojin.co.uk/hubfs/shojin/icons/notification-light.svg) ![notification](https://www.shojin.co.uk/hubfs/shojin/icons/notification.svg) Market updates](https://www.shojin.co.uk/insights/tag/market-updates) [![note-pencil-light](https://www.shojin.co.uk/hubfs/shojin/icons/note-pencil-light.svg) ![note-pencil-hover](https://www.shojin.co.uk/hubfs/shojin/icons/note-pencil-hover.svg) Blog](https://www.shojin.co.uk/insights/tag/blog) Resources [![question-light](https://www.shojin.co.uk/hubfs/shojin/icons/question-light.svg) ![question-hover](https://www.shojin.co.uk/hubfs/shojin/icons/question-hover.svg) FAQs](https://www.shojin.co.uk/faqs) [![list-dashes-light](https://www.shojin.co.uk/hubfs/shojin/icons/list-dashes-light.svg) ![list-dashes-hover](https://www.shojin.co.uk/hubfs/shojin/icons/list-dashes-hover.svg) Glossary](https://www.shojin.co.uk/glossary) [![video\_library\_FILL0\_wght100\_GRAD0\_opsz24](https://www.shojin.co.uk/hubfs/ICONS/New%20Icons/video_library_FILL0_wght100_GRAD0_opsz24.svg) ![Artboard 1](https://www.shojin.co.uk/hubfs/ICONS/New%20Icons/Artboard%201.svg) Video explainers](https://www.shojin.co.uk/video-faqs) [![](https://www.shojin.co.uk/hubfs/shojin/icons/arrow-right-light.svg)![](https://www.shojin.co.uk/hubfs/shojin/icons/arrow-right-light.svg)Contact us](https://www.shojin.co.uk/company/contact-us) Learn more [![globe-light](https://www.shojin.co.uk/hubfs/shojin/icons/globe-light.svg) ![globe-hover](https://www.shojin.co.uk/hubfs/shojin/icons/globe-hover.svg) About us](https://www.shojin.co.uk/company/about-us) [![users-three-light](https://www.shojin.co.uk/hubfs/shojin/icons/users-three-light.svg) ![user-three-hover](https://www.shojin.co.uk/hubfs/shojin/icons/user-three-hover.svg) Team](https://shojin.co.uk/company/about-us#TEAM)   [![list-checks-light](https://www.shojin.co.uk/hubfs/shojin/icons/list-checks-light.svg) ![list-checks](https://www.shojin.co.uk/hubfs/shojin/icons/list-checks.svg) Careers](https://www.shojin.co.uk/company/careers) [![git-fork-light](https://www.shojin.co.uk/hubfs/shojin/icons/git-fork-light.svg) ![git-fork-light-1](https://www.shojin.co.uk/hubfs/shojin/icons/git-fork-light-1.svg) Partnerships](https://www.shojin.co.uk/company/partnerships) - [Login](https://portal.shojin.co.uk/user/login) - [Sign up](https://invest.shojin.co.uk/express-interest-investing-2026) - [Login](https://portal.shojin.co.uk/user/login) - [Sign up](https://invest.shojin.co.uk/express-interest-investing-2026) Next level opportunities Shojin is a fractional property investment platform. We share opportunities for global investors to gain exceptional returns. [Why us ![](https://www.shojin.co.uk/hubfs/shojin/icons/arrow-right-light-white.svg)![](https://www.shojin.co.uk/hubfs/shojin/icons/arrow-right-light.svg)](https://www.shojin.co.uk/invest/why-us) [Overview ![](https://www.shojin.co.uk/hubfs/shojin/icons/arrow-right-light.svg)![](https://www.shojin.co.uk/hubfs/shojin/icons/arrow-right-light-white.svg)](https://www.shojin.co.uk/invest) How to invest [![chart-line-light](https://www.shojin.co.uk/hubfs/shojin/icons/chart-line-light.svg) ![chart-line-hover](https://www.shojin.co.uk/hubfs/shojin/icons/chart-line-hover.svg) Products Explore ways to earn interest on capital or income on capital growth](https://www.shojin.co.uk/invest/products) [![chart-bar-light](https://www.shojin.co.uk/hubfs/shojin/icons/chart-bar-light.svg) ![chart-bar-hover](https://www.shojin.co.uk/hubfs/shojin/icons/chart-bar-hover.svg) IFISA Invest in a tax efficient way with our Innovative Finance ISA](https://www.shojin.co.uk/invest/products/ifisa) [![circles-three-light](https://www.shojin.co.uk/hubfs/shojin/icons/circles-three-light.svg) ![circle-three-hover](https://www.shojin.co.uk/hubfs/shojin/icons/circle-three-hover.svg) Pensions Take control of you pension by using SIPP & SSAS products](https://www.shojin.co.uk/invest/products/pensions) Who is Shojin for [![user-list-light](https://www.shojin.co.uk/hubfs/shojin/icons/user-list-light.svg) ![user-list-hover](https://www.shojin.co.uk/hubfs/shojin/icons/user-list-hover.svg) Individuals We make real estate investing more accessible for individual investors](https://www.shojin.co.uk/invest/who-is-shojin-for/individuals) [![chalkboard-teacher-light](https://www.shojin.co.uk/hubfs/shojin/icons/chalkboard-teacher-light.svg) ![chalkbord-teacher-hover](https://www.shojin.co.uk/hubfs/shojin/icons/chalkbord-teacher-hover.svg) Family offices Investment opportunities for SFOs, MFOs and HNWs](https://www.shojin.co.uk/invest/who-is-shojin-for/family-offices) [![presentation-chart-light](https://www.shojin.co.uk/hubfs/shojin/icons/presentation-chart-light.svg) ![presentation-chart-hover](https://www.shojin.co.uk/hubfs/shojin/icons/presentation-chart-hover.svg) Wealth managers We work with finance professionals and intermediaries to share opportunities](https://www.shojin.co.uk/invest/who-is-shojin-for/wealth-managers) Fund your next project We support borrowers at every step of the journey, from acquisition through to development and exit. [Why us ![](https://www.shojin.co.uk/hubfs/shojin/icons/arrow-right-light.svg)![](https://www.shojin.co.uk/hubfs/shojin/icons/arrow-right-light-white.svg)](https://www.shojin.co.uk/borrow/why-us) [Overview ![](https://www.shojin.co.uk/hubfs/shojin/icons/arrow-right-light-white.svg)![](https://www.shojin.co.uk/hubfs/shojin/icons/arrow-right-light.svg)](https://www.shojin.co.uk/borrow) Products [![git-fork-light](https://www.shojin.co.uk/hubfs/shojin/icons/git-fork-light.svg) ![git-fork-light-1](https://www.shojin.co.uk/hubfs/shojin/icons/git-fork-light-1.svg) Whole loan We provide a combination of senior and junior debt to allow developers to take on larger schemes](https://www.shojin.co.uk/borrow/products/whole-loan) [![house-line-light](https://www.shojin.co.uk/hubfs/shojin/icons/house-line-light.svg) ![house-line-hover](https://www.shojin.co.uk/hubfs/shojin/icons/house-line-hover.svg) Mezzanine Top up funding that allows you to minimise your contribution, enhancing your return on capital whilst maintaining full control.](https://www.shojin.co.uk/borrow/products/mezzanine) [![door-light](https://www.shojin.co.uk/hubfs/shojin/icons/door-light.svg) ![door-hover](https://www.shojin.co.uk/hubfs/shojin/icons/door-hover.svg) Bridge Short-term senior and junior debt for land acquisition, refinancing, and conversions.](https://www.shojin.co.uk/products/bridge) [![door-light](https://www.shojin.co.uk/hubfs/shojin/icons/door-light.svg) ![door-hover](https://www.shojin.co.uk/hubfs/shojin/icons/door-hover.svg) Stabilisation and finish & exit Investment finance for completed or near-complete schemes that need time to optimise value before permanent refinancing or sale.](https://www.shojin.co.uk/stabilisation-finish-exit) How to borrow [![tree-structure-light](https://www.shojin.co.uk/hubfs/shojin/icons/tree-structure-light.svg) ![tree-structure-hover](https://www.shojin.co.uk/hubfs/shojin/icons/tree-structure-hover.svg) How it works Our process focuses on delivering an exceptional outcome for all parties.](https://www.shojin.co.uk/borrow/how-it-works) [![laptop-light](https://www.shojin.co.uk/hubfs/shojin/icons/laptop-light.svg) ![laptop-hover](https://www.shojin.co.uk/hubfs/shojin/icons/laptop-hover.svg) Apply Submit your application or request a call back](https://www.shojin.co.uk/borrow/how-it-works#APPLY) Elevate your investing Browse our blog for news, features, market update and special reports to build your real estate investing knowledge. [All insights ![](https://www.shojin.co.uk/hubfs/shojin/icons/arrow-right-light-white.svg)![](https://www.shojin.co.uk/hubfs/shojin/icons/arrow-right-light.svg)](https://www.shojin.co.uk/insights) Insights [![trophy-light](https://www.shojin.co.uk/hubfs/shojin/icons/trophy-light.svg) ![trophy-hover](https://www.shojin.co.uk/hubfs/shojin/icons/trophy-hover.svg) Masterclass Watch our webinars on demand](https://www.shojin.co.uk/insights/tag/masterclass) [![files-light](https://www.shojin.co.uk/hubfs/shojin/icons/files-light.svg) ![files-hover](https://www.shojin.co.uk/hubfs/shojin/icons/files-hover.svg) Special reports Read our reports and research](https://www.shojin.co.uk/insights/tag/special-reports) [![notification-light](https://www.shojin.co.uk/hubfs/shojin/icons/notification-light.svg) ![notification](https://www.shojin.co.uk/hubfs/shojin/icons/notification.svg) Market updates Expert insight and analysis](https://www.shojin.co.uk/insights/tag/market-updates) [![note-pencil-light](https://www.shojin.co.uk/hubfs/shojin/icons/note-pencil-light.svg) ![note-pencil-hover](https://www.shojin.co.uk/hubfs/shojin/icons/note-pencil-hover.svg) Blog Stay up-to-date with news and views](https://www.shojin.co.uk/insights/tag/blog) Resources [![question-light](https://www.shojin.co.uk/hubfs/shojin/icons/question-light.svg) ![question-hover](https://www.shojin.co.uk/hubfs/shojin/icons/question-hover.svg) FAQs](https://www.shojin.co.uk/faqs) [![list-dashes-light](https://www.shojin.co.uk/hubfs/shojin/icons/list-dashes-light.svg) ![list-dashes-hover](https://www.shojin.co.uk/hubfs/shojin/icons/list-dashes-hover.svg) Glossary Learn and understand some of the terms we use in materials such as investment memorandums.](https://www.shojin.co.uk/glossary) [![video\_library\_FILL0\_wght100\_GRAD0\_opsz24](https://www.shojin.co.uk/hubfs/ICONS/New%20Icons/video_library_FILL0_wght100_GRAD0_opsz24.svg) ![Artboard 1](https://www.shojin.co.uk/hubfs/ICONS/New%20Icons/Artboard%201.svg) Video explainers Watch our short video FAQs](https://www.shojin.co.uk/video-faqs) Our company Shojin is an FCA-regulated fractional investing platform enabling global investors to build their wealth from UK-based real estate investment opportunities. [Contact us ![](https://www.shojin.co.uk/hubfs/shojin/icons/arrow-right-light-white.svg)![](https://www.shojin.co.uk/hubfs/shojin/icons/arrow-right-light.svg)](https://www.shojin.co.uk/company/contact-us) Learn more [![globe-light](https://www.shojin.co.uk/hubfs/shojin/icons/globe-light.svg) ![globe-hover](https://www.shojin.co.uk/hubfs/shojin/icons/globe-hover.svg) About us Our mission, vision and purpose](https://www.shojin.co.uk/company/about-us) [![users-three-light](https://www.shojin.co.uk/hubfs/shojin/icons/users-three-light.svg) ![user-three-hover](https://www.shojin.co.uk/hubfs/shojin/icons/user-three-hover.svg) Team We're an experienced team of real estate and investment professionals](https://shojin.co.uk/company/about-us#TEAM)   [![list-checks-light](https://www.shojin.co.uk/hubfs/shojin/icons/list-checks-light.svg) ![list-checks](https://www.shojin.co.uk/hubfs/shojin/icons/list-checks.svg) Careers Take your career to the next level](https://www.shojin.co.uk/company/careers) [![git-fork-light](https://www.shojin.co.uk/hubfs/shojin/icons/git-fork-light.svg) ![git-fork-light-1](https://www.shojin.co.uk/hubfs/shojin/icons/git-fork-light-1.svg) Partnerships Partner with us to increase access to real estate investing](https://www.shojin.co.uk/company/partnerships) [Blog](https://www.shojin.co.uk/insights/tag/blog) 6 min read # Planning for a new tax year ![](https://www.shojin.co.uk/hubfs/Blog/why%20hnws%20love%20real%20estate/why-hnws-love-real-estate.jpg) ![](https://www.shojin.co.uk/hubfs/LEVEL%203%20IMAGES/Couple-on-yacht-16-9-600.jpg)   Read our recap of a conversation between Shojin CEO, Jatin Ondhia, and Alan Rajah, Partner at [Lawrence Grant LLP](https://www.lawrencegrant.co.uk/), specialists in UK and international tax planning. Watch the Masterclass video of their discussion [here](https://www.shojin.co.uk/insights/shojin-masterclass-planning-for-the-a-new-tax-year).    **Introduction**   During their discussion, Jatin and Alan provided key insights into tax considerations for both UK and non-UK residents investing with Shojin. They delve into the tax implications associated with investing through personal accounts as opposed to utilising UK-based limited companies. Additionally, the tax treatment of dividends for non-UK residents is explored, shedding light on the complexities of international investment. Investing from different countries come with their own specific challenges and laws, therefore seeking the advice of professionals is key to ensure that your tax is being optimised.   **Personal investing**   Depending on who is investing, the structure of the investment can vary in complexity. The simplest option is to do so as an individual, and to utilise one of the few gifts the tax man gives us: your ISA allowance. The annual ISA allowance for a UK residence is £20,000, and this can be allocated between a cash ISA, a stocks and shares ISA, an innovative finance ISA or a lifetime ISA. The majority of investment opportunities with Shojin fall under the innovative finance ISA category, this means that returns are tax free, and once your money is in that wrapper, you can keep recycling it to ensure tax-free returns accumulate.   In addition to ISAs, the Personal Allowance tax-free threshold of £12,570 can also be utilised, although this also includes income as well as returns from investments. Furthermore, if your income exceeds £112,000, then every pound over this amount will take one pound away from the Personal Allowance tax-free amount.   In addition to this, the capital gain tax allowance of £6,000 for an individual (a reduction from £12,300 in 2022-23), is something everyone in the UK should use. With the allowance scheduled to fall further to £3,000 from April, Alan states: "It’s an important time to make the most of the allowance before it lowers further." He also stresses the point that “the annual capital gain tax allowance is probably the lowest it's been since 1986”. For both personal and capital gain tax allowances, if you don’t fully utilise it then you aren't maximising your potential returns.   The income tax rate thresholds are currently: 20%, 40% and 45% across the following 2023/24 UK tax bands.   | Personal Allowance | Up to £12,570 | 0% tax | | --- | --- | --- | | Basic rate | £12,571 to £50,270 | 20% tax | | Higher rate | £50,271 to £125,140 | 40% tax | | Additional rate | Over £125,140 | 45% tax | **Investing through a company structure**   Savvy investors often use a company structure to invest in property, claiming 100% interest relief on property mortgages. This shields profits from personal tax, allowing reinvestment and flexibility. Corporate tax rates apply, providing options to retain or distribute funds through dividends. However, recent increases in dividend tax rates diminish the marginal benefit compared to salaries, impacting the tax advantage for individuals with family companies.   As long as the property is let on a commercial basis, there will not be an ‘annual tax in enveloped dwellings’ (ATED) charge, where properties are valued at over £500k. However, the company will still need to submit to HM Revenue and Customs an ATED return by 30th April of each relevant tax year.   **Investing through a Trust**   Another way to invest into properties is to set up an onshore trust. Families can set up a trust and use it as a means of investing in equities, bonds, or properties. Investing through a trust offers a range of advantages, primarily centred around estate planning, asset protection, and tax efficiency. Trusts can facilitate the seamless transfer of assets to beneficiaries by avoiding probate, ensuring a more efficient and private distribution process. Additionally, trusts provide a level of control over how and when assets are distributed, allowing for customization based on the grantor's preferences.   The asset protection aspect involves shielding assets from creditors and potential divorce claims, especially with certain types of trusts like irrevocable trusts. From a tax perspective, trusts can be instrumental in minimizing estate taxes and optimizing income tax outcomes. Privacy is enhanced as the terms and distribution details within a trust remain confidential, unlike publicly accessible wills.   The flexibility of trust structures allows for customization to suit individual needs, making them suitable for complex family situations or diverse asset portfolios. Trusts also ensure the continuity of asset management in the event of the grantor's incapacity or passing. Specialized trusts, such as those designed for charitable giving, education planning, and medical planning, further expand the range of options available to investors. Ultimately, investing with a trust requires careful consideration and professional guidance to align with specific financial goals and estate planning needs. It's crucial to work with legal and tax professionals when considering the use of trusts for tax planning in the UK. The effectiveness of a trust in achieving tax efficiency depends on various factors, including the type of trust, the assets involved, and changes in tax legislation.   **SSAS and SIPP**   There are two different types of schemes regulated by the pension authority, and each of them have different use cases and benefits. A [Small Self-Administered Scheme (SSAS)](https://www.shojin.co.uk/invest/products/pensions) is typically established by a small group, often employees of the same company, providing collective control over investments with members acting as trustees. SSAS offers flexibility in investments, including commercial property (not residential), also unlisted bonds and shares (through platforms such as Shojin). On the other hand, a [Self-Invested Personal Pension (SIPP)](https://www.shojin.co.uk/invest/products/pensions) is an individual pension plan allowing the plan holder to manage their investments within the pension framework. SIPPs offer a diverse range of investment options but lack the collective control seen in SSAS. While SSAS involves active member participation in administration, SIPPs are more streamlined, with the plan holder handling day-to-day decisions. The choice between SSAS and SIPP depends on factors such as collective control preferences, investment objectives, and administrative involvement.   According to Alan: “To have a SSAS, you have to have an employer to set it up,” resulting in more people who are employees having a SASS and typically more entrepreneurs or people who have their own business having a SIPP. There is typically more regulation around a SIPP than a SASS. In terms of tax relief through a SASS or SIPP, Alan goes on to say: “any funds going to a pension scheme will attract tax relief up to maximum of 45%, which is great if you want to do try to reduce your tax bill on a personal level. Any income earned by the SSAS or SIPP, does not attract any tax on income, and if the SSAS or SIPP sells a property or an asset, there's no capital gains tax at all.”   **Overseas investment**   Shojin is home to investors from over 50 countries, with a significant number coming from the East Asia. Sharing the options available for overseas investors to efficiently invest their money is a key aim of ours. These include: through a trust (typically offshore), through an offshore company or through a UK company. Investing through an offshore company comes with more compliance criteria than if investing through a UK company. The UK has recently set-up a registration service for overseas investment, with foreign investors registering their investments in a host country to comply with local regulations. The main forms of tax overseas investors are subject to are: income tax​, capital gains tax​ and inheritance tax.   Alan estimates that £500k is the floor for an overseas investor to justify the time it takes to go through the rigmarole of using any of these options to invest. Buying property in the UK through a company could potentially bring up additional taxes if the property is worth over £500k+. When it comes to investing in the UK and ensuing you aren’t getting double taxed or being subject to inheritance tax or any other potential issues that might occur, it is important to talk to a professional tax advisor.   **Stamp Duty Land Tax (SDLT)**   A sensible way to view stamp duty is as a stealth tax for property purchases in the UK. The NIL rate band increased from £125k to £350k for all residential properties in England and N Ireland​, and the NIL rate band for 1st time buyers has increased from £300k to £425k​. First Time Buyers’ Relief also increased from £500k to £625k​. These SDLT reductions remain in place until 31st March 2025​.      **SDLT rates on residential property:**           | Property Cost | SDLT rate | | --- | --- | | Up to £250k | Zero | | £250,001 to £925,000 | 5% | | £925,001 to £1.5m | 10% | | Over £1.5m | 12% | **SDLT rates on second home:**   | Property Cost | SDLT rate | | --- | --- | | Up to £250k | 3% | | £250,001 to £925,000 | 8% | | £925,001 to £1.5m | 13% | | Over £1.5m | 15% | Different rates apply to different properties depending on their value, and when buying a second home all these rates increase by 3%. Commercial properties have a different rate to this, they have a slab rate (which can be seen in the table below)   There is also an additional 3% surcharge on stamp duty where residential properties are purchased via companies.    **SDLT rates on commercial property**   | Property Cost | SDLT rate | | --- | --- | | Up to £150k | Zero | | The next £100k (The portion from £150,001 to £250,000) | 2% | | The remaining amount (The portion above £250k) | 5% | Most people plan to buy their commercial properties through pensions, or through hybrid systems where the pension can fund the initial purchase of the property, and then the balance can be funded by taking a mortgage. This would mean that the pension company could own part of the commercial property on your behalf.   **Inheritance tax**   Inheritance tax is a topic which many can find frustrating, especially overseas investors. The IHT Nil Rate Band is the threshold up to which an estate is exempt from Inheritance Tax, the standard Nil Rate Band in the UK is £325,000. Estates valued below this threshold are not subject to Inheritance Tax. This can be multiplied by two when a spouse is factored in.   The Residence Nil Rate Band (RNRB) is an additional allowance that can be claimed when a person's main residence is passed on to direct descendants, such as children or grandchildren. The RNRB is set at £175,000 per person. This allowance is added to the standard Nil Rate Band, providing potential tax relief for those leaving their main residence to qualifying descendants.   There isn't a specific "lifetime rate" associated with Inheritance Tax. However, individuals are allowed to make certain gifts during their lifetime, and these gifts may be subject to Inheritance Tax. Lifetime gifts that exceed the annual gift exemption and other allowances may be subject to tax, but there is usually a seven-year rule. If the donor survives for seven years after making the gift, it becomes exempt from Inheritance Tax.   Where the value of property exceeds £650k and it is gifted into a trust, then the excess above £650k  will be subject to 20% IHT but the trustees will have 10 years to make this tax payment, which is better than the standard 40% tax.   [View live investment opportunities with Shojin.](http://portal.shojin.co.uk/investments) [Written by Garett Stanhope](https://www.shojin.co.uk/insights/author/garett-stanhope) Published 11 January 2024 Back to top![](https://www.shojin.co.uk/hubfs/shojin/icons/backto-top.png) Subscribe to newsletter Subscribe to receive the latest Shojin insights and resources to your inbox every week. #### Share this post - [![](https://www.shojin.co.uk/hubfs/shojin/icons/share-linkedin.svg)](http://www.linkedin.com/shareArticle?mini=true&url=https://www.shojin.co.uk/insights/planning-for-a-new-tax-year-insights-and-considerations-for-uk-non-uk-residents) - [![](https://www.shojin.co.uk/hubfs/shojin/icons/share-facebook.svg)](https://www.facebook.com/sharer/sharer.php?u=https://www.shojin.co.uk/insights/planning-for-a-new-tax-year-insights-and-considerations-for-uk-non-uk-residents) - [![](https://www.shojin.co.uk/hubfs/shojin/icons/share-twitter.svg)](http://twitter.com/intent/tweet?text=https://www.shojin.co.uk/insights/planning-for-a-new-tax-year-insights-and-considerations-for-uk-non-uk-residents) - [![](https://www.shojin.co.uk/hubfs/shojin/icons/share-email.svg)](mailto:?subject=https://www.shojin.co.uk/insights/planning-for-a-new-tax-year-insights-and-considerations-for-uk-non-uk-residents&body=https://www.shojin.co.uk/insights/planning-for-a-new-tax-year-insights-and-considerations-for-uk-non-uk-residents) More in this series ## Similar insights you might like [View all](https://www.shojin.co.uk/insights) [![](https://www.shojin.co.uk/hs-fs/hubfs/Blog/Investing%20in%20student%20accommodation/Invest-in-student-accommodation.jpg?width=352&name=Invest-in-student-accommodation.jpg)](https://www.shojin.co.uk/insights/news/why-is-now-the-time-to-invest-in-student-accommodation) [Blog](https://www.shojin.co.uk/insights/tag/blog) ### [Why now is the time to invest in student accommodation, including PBSA](https://www.shojin.co.uk/insights/news/why-is-now-the-time-to-invest-in-student-accommodation) [![Navigating-a-new-investment-landscape---MOBILE](https://www.shojin.co.uk/hs-fs/hubfs/Blog/SPECIAL%20REPORTS/NAVIGATING%20A%20NEW%20INVESTMENT%20LANDSCAPE/Navigating-a-new-investment-landscape---MOBILE.jpg?width=352&name=Navigating-a-new-investment-landscape---MOBILE.jpg)](https://www.shojin.co.uk/insights/news/alternative-investment-shift) [Special reports](https://www.shojin.co.uk/insights/tag/special-reports) ### [Navigating a new investment landscape: August 2022](https://www.shojin.co.uk/insights/news/alternative-investment-shift) [![](https://www.shojin.co.uk/hs-fs/hubfs/Blog/How%20to%20beat%20inflation/How-to-beat-inflation-blog---desktop.jpg?width=352&name=How-to-beat-inflation-blog---desktop.jpg)](https://www.shojin.co.uk/insights/news/is-property-a-better-investment-than-a-traditional-pension) [Blog](https://www.shojin.co.uk/insights/tag/blog) ### [Is property a better investment than a traditional pension?](https://www.shojin.co.uk/insights/news/is-property-a-better-investment-than-a-traditional-pension) [![](https://www.shojin.co.uk/hs-fs/hubfs/Imported_Blog_Media/d42df9ad-c310-4785-8bfc-4cdc4a8fb358.jpg?width=352&name=d42df9ad-c310-4785-8bfc-4cdc4a8fb358.jpg)](https://www.shojin.co.uk/insights/news/shojin-property-partners-to-revolutionise-buy-to-let-investing) ### [Shojin Property Partners to revolutionise buy-to-let investing](https://www.shojin.co.uk/insights/news/shojin-property-partners-to-revolutionise-buy-to-let-investing) [![](https://www.shojin.co.uk/hs-fs/hubfs/Blog/AREIP%20launch/AREIP-launch.jpg?width=352&name=AREIP-launch.jpg)](https://www.shojin.co.uk/insights/news/international-trade-association-launches-to-standa) [Blog](https://www.shojin.co.uk/insights/tag/blog) ### [Association of Real Estate Investment Platforms (AREIP) launched](https://www.shojin.co.uk/insights/news/international-trade-association-launches-to-standa) Seven digital real estate investment platforms from across the UK and Europe have joined forces. [![UK-housing-market---crash-or-oportunity-1000](https://www.shojin.co.uk/hs-fs/hubfs/Blog/UK%20housing%20market%20-%20crash%20or%20opportunity%20Oct%2023/UK-housing-market---crash-or-oportunity-1000.jpg?width=352&name=UK-housing-market---crash-or-oportunity-1000.jpg)](https://www.shojin.co.uk/insights/uk-housing-market-crash-or-opportunity) [Market updates](https://www.shojin.co.uk/insights/tag/market-updates), [Blog](https://www.shojin.co.uk/insights/tag/blog) ### [UK Housing Market - Crash or Opportunity?](https://www.shojin.co.uk/insights/uk-housing-market-crash-or-opportunity) Property investments have often been regarded as one of the relatively safer asset classes... [![](https://www.shojin.co.uk/hs-fs/hubfs/Masterclass---Featured-blog-page-April-2024.jpg?width=352&name=Masterclass---Featured-blog-page-April-2024.jpg)](https://www.shojin.co.uk/insights/video-market-commentary-april-2024) [Masterclasses](https://www.shojin.co.uk/insights/tag/masterclasses) ### [Video - Market Commentary: April 2024](https://www.shojin.co.uk/insights/video-market-commentary-april-2024) [![UK interest rates](https://www.shojin.co.uk/hs-fs/hubfs/Blog/2025/05%20May/Interest%20rate%20announcement/London-City-1000.jpg?width=352&name=London-City-1000.jpg)](https://www.shojin.co.uk/insights/snap-reaction-boe-cuts-interest-rate-to-4.25) [Market updates](https://www.shojin.co.uk/insights/tag/market-updates), [Blog](https://www.shojin.co.uk/insights/tag/blog) ### [Snap reaction: BoE cuts interest rate to 4.25%](https://www.shojin.co.uk/insights/snap-reaction-boe-cuts-interest-rate-to-4.25) The Bank of England has just reduced its base rate from 4.5% to 4.25%, a move that carries... [![Shojin---Looking-Ahead-with-Cautious-Optimism-Report--800](https://www.shojin.co.uk/hs-fs/hubfs/Blog/Special%20Report%20Q3%202023%20-%20Looking%20Ahead%20With%20Cautious%20Optimism/Shojin---Looking-Ahead-with-Cautious-Optimism-Report--800.jpg?width=352&name=Shojin---Looking-Ahead-with-Cautious-Optimism-Report--800.jpg)](https://www.shojin.co.uk/insights/looking-ahead-with-cautious-optimism-q4-2023) [Special reports](https://www.shojin.co.uk/insights/tag/special-reports) ### [Looking ahead with cautious optimism: Q4 2023](https://www.shojin.co.uk/insights/looking-ahead-with-cautious-optimism-q4-2023) [![UK-leasehold-reform---March-2025-1200px-1](https://www.shojin.co.uk/hs-fs/hubfs/Blog/2025/03%20March/Leasehold%20reform/UK-leasehold-reform---March-2025-1200px-1.jpg?width=352&name=UK-leasehold-reform---March-2025-1200px-1.jpg)](https://www.shojin.co.uk/insights/commonhold-reforms-the-impact-on-uk-property-investment) [Blog](https://www.shojin.co.uk/insights/tag/blog) ### [Commonhold reforms: The impact on UK property investment](https://www.shojin.co.uk/insights/commonhold-reforms-the-impact-on-uk-property-investment) As we've covered previously, the UK property market is entering a period of significant evolution,... [![](https://www.shojin.co.uk/hs-fs/hubfs/Building-and-sky-view.jpg?width=352&name=Building-and-sky-view.jpg)](https://www.shojin.co.uk/insights/uk-real-estate-lending-market-shows-signs-of-recovery) [Market updates](https://www.shojin.co.uk/insights/tag/market-updates), [Blog](https://www.shojin.co.uk/insights/tag/blog) ### [New report reveals UK real estate lending market showing signs of recovery](https://www.shojin.co.uk/insights/uk-real-estate-lending-market-shows-signs-of-recovery) A new report reveals that the UK commercial real estate lending market is beginning to recover... [![](https://www.shojin.co.uk/hs-fs/hubfs/Imported_Blog_Media/1253f866-c2b3-447e-9e9c-bef745d0f995.jpg?width=352&name=1253f866-c2b3-447e-9e9c-bef745d0f995.jpg)](https://www.shojin.co.uk/insights/news/7-reasons-why-we-like-reading) [Blog](https://www.shojin.co.uk/insights/tag/blog) ### [7 reasons Reading is the UK’s next property hotspot](https://www.shojin.co.uk/insights/news/7-reasons-why-we-like-reading) [![UK new housing](https://www.shojin.co.uk/hs-fs/hubfs/Blog/2025/09%20September/Monthly%20Market/UK-housing-2025.jpg?width=352&name=UK-housing-2025.jpg)](https://www.shojin.co.uk/insights/uk-housing-market-outlook-august-2025-data-shows-high-transaction-volumes-at-lower-prices-clone) [Market updates](https://www.shojin.co.uk/insights/tag/market-updates), [Blog](https://www.shojin.co.uk/insights/tag/blog) ### [Market outlook August 2025: Rising transaction volumes at lower prices](https://www.shojin.co.uk/insights/uk-housing-market-outlook-august-2025-data-shows-high-transaction-volumes-at-lower-prices-clone) For property investors and developers, August 2025 delivered a decisive verdict: market efficiency... [![](https://www.shojin.co.uk/hs-fs/hubfs/Blog/2025/06%20June/May%20Market%20Update/uk-housing-june-800.png?width=352&name=uk-housing-june-800.png)](https://www.shojin.co.uk/insights/uk-housing-market-outlook-may-2025-data-reveals-market-stability) [Market updates](https://www.shojin.co.uk/insights/tag/market-updates), [Blog](https://www.shojin.co.uk/insights/tag/blog) ### [UK housing market outlook: May 2025 data reveals market stability](https://www.shojin.co.uk/insights/uk-housing-market-outlook-may-2025-data-reveals-market-stability) For property investors, understanding the UK housing market requires analysing multiple price... [![](https://www.shojin.co.uk/hs-fs/hubfs/Imported_Blog_Media/5d090420-6db5-41f5-a245-ca486536056e.png?width=352&name=5d090420-6db5-41f5-a245-ca486536056e.png)](https://www.shojin.co.uk/insights/news/why-private-investors-are-crucial-to-the-governmen) [Blog](https://www.shojin.co.uk/insights/tag/blog) ### [Private investor levelling up ambitions](https://www.shojin.co.uk/insights/news/why-private-investors-are-crucial-to-the-governmen) [![](https://www.shojin.co.uk/hs-fs/hubfs/Blog/The%20two%20main%20benefits%20of%20co-investing%20in%20real%20estate/The-two-main-benefits-of-co-investing-in-real-estate.jpg?width=352&name=The-two-main-benefits-of-co-investing-in-real-estate.jpg)](https://www.shojin.co.uk/insights/news/the-two-main-benefits-of-co-investing-in-real-esta) [Blog](https://www.shojin.co.uk/insights/tag/blog) ### [The two main benefits of co-investing in real estate](https://www.shojin.co.uk/insights/news/the-two-main-benefits-of-co-investing-in-real-esta) Co-investment and crowdfunding platforms have democratised the investment process. [![](https://www.shojin.co.uk/hs-fs/hubfs/Blog/2024/01%20Jan/Jan%2024%20Masterclass/Masterclass---Featured-blog-page---JAN-2024.jpg?width=352&name=Masterclass---Featured-blog-page---JAN-2024.jpg)](https://www.shojin.co.uk/insights/video-market-commentary-january-2024) [Masterclasses](https://www.shojin.co.uk/insights/tag/masterclasses), [Market updates](https://www.shojin.co.uk/insights/tag/market-updates), [Blog](https://www.shojin.co.uk/insights/tag/blog) ### [Video - Market Commentary: January 2024](https://www.shojin.co.uk/insights/video-market-commentary-january-2024) [![Female commuter](https://www.shojin.co.uk/hs-fs/hubfs/Blog/The%20rise%20of%20London%20commuter%20towns/London-female-commuter.jpg?width=352&name=London-female-commuter.jpg)](https://www.shojin.co.uk/insights/the-rise-of-london-commuter-towns) [Blog](https://www.shojin.co.uk/insights/tag/blog) ### [The rise of London commuter towns](https://www.shojin.co.uk/insights/the-rise-of-london-commuter-towns) [![pexels-apasaric-692102](https://www.shojin.co.uk/hs-fs/hubfs/pexels-apasaric-692102.jpg?width=352&name=pexels-apasaric-692102.jpg)](https://www.shojin.co.uk/insights/global-property-investment-insights-uk-and-dubai) [Masterclasses](https://www.shojin.co.uk/insights/tag/masterclasses), [Blog](https://www.shojin.co.uk/insights/tag/blog) ### [Video - Global property investment insights: UK and Dubai](https://www.shojin.co.uk/insights/global-property-investment-insights-uk-and-dubai) [![Snap-reaction-inflation-and-house-prices-graphic-mobile](https://www.shojin.co.uk/hs-fs/hubfs/Blog/2024/01%20Jan/Snap%20reaction%201701/Snap-reaction-inflation-and-house-prices-graphic-mobile.jpg?width=352&name=Snap-reaction-inflation-and-house-prices-graphic-mobile.jpg)](https://www.shojin.co.uk/insights/snap-reaction-17/01-ons-inflation-and-house-price-data) [Market updates](https://www.shojin.co.uk/insights/tag/market-updates) ### [Reaction 17/01: ONS Inflation and House Price data](https://www.shojin.co.uk/insights/snap-reaction-17/01-ons-inflation-and-house-price-data) ## Take your investments to the next level. Sign up for access to our expertly selected investment opportunities. Build your diversified property portfolio today. [Sign up ![](https://www.shojin.co.uk/hubfs/shojin/icons/arrow-right-light.svg)![](https://www.shojin.co.uk/hubfs/shojin/icons/arrow-right-light-white.svg)](https://portal.shojin.co.uk/user/register) ## Go further with Shojin ![key-light](https://www.shojin.co.uk/hubfs/shojin/icons/key-light.svg) 1. More opportunity No management fees. Smaller sums to take part. Lowered barriers for access. ![chalkboard-teacher-light](https://www.shojin.co.uk/hubfs/shojin/icons/chalkboard-teacher-light.svg) 2. Shared risk Shojin earns revenue based on the success of each project. We share in the risk and rewards together ![user-list-light](https://www.shojin.co.uk/hubfs/shojin/icons/user-list-light.svg) 3. Knowledge We use our thorough due diligence and expertise to ensure the best outcome – and you’re not left out the loop. ![line-segments-light](https://www.shojin.co.uk/hubfs/shojin/icons/line-segments-light.svg) 4. Wealth You get paid out before we do. You’remore likely to gain higher returns than traditional, inflexible investing routes. ## Follow us [![linkedin](https://www.shojin.co.uk/hubfs/shojin/icons/linkedin.svg) ![linkedin-h](https://www.shojin.co.uk/hubfs/shojin/icons/linkedin-h.svg)](https://www.linkedin.com/company/shojin-property-partners) [![facebook](https://www.shojin.co.uk/hubfs/shojin/icons/facebook.svg) ![facebook-h](https://www.shojin.co.uk/hubfs/shojin/icons/facebook-h.svg)](https://www.facebook.com/ShojinUK) [![instagram](https://www.shojin.co.uk/hubfs/shojin/icons/instagram.svg) ![instagram-h](https://www.shojin.co.uk/hubfs/shojin/icons/instagram-h.svg)](https://www.instagram.com/shojinpropertyUK) [![twitter](https://www.shojin.co.uk/hubfs/shojin/icons/twitter.svg) ![twitter-h](https://www.shojin.co.uk/hubfs/shojin/icons/twitter-h.svg)](https://twitter.com/ShojinProperty) Invest - [Overview](https://www.shojin.co.uk/invest) - [Why us](https://www.shojin.co.uk/invest/why-us) - [For Individuals](https://www.shojin.co.uk/invest/who-is-shojin-for/individuals) - [For Family Office](https://www.shojin.co.uk/invest/who-is-shojin-for/family-offices) - [For Wealth Managers](https://www.shojin.co.uk/invest/who-is-shojin-for/wealth-managers) - [Products](https://www.shojin.co.uk/invest/products) - [IFISA](https://www.shojin.co.uk/invest/products/ifisa) - [Pensions](https://www.shojin.co.uk/invest/products/pensions) Borrow - [Overview](https://www.shojin.co.uk/borrow) - [Why us](https://www.shojin.co.uk/borrow/why-us) - [Senior](https://www.shojin.co.uk/borrow/products/senior-debt) - [Mezzanine](https://www.shojin.co.uk/borrow/products/mezzanine) - [Equity](https://www.shojin.co.uk/borrow/products/equity) - [How it works](https://www.shojin.co.uk/borrow/how-it-works) - [Apply](https://www.shojin.co.uk/borrow/how-it-works#ENQUIRE) Learn - [All insights](https://www.shojin.co.uk/insights) - [Masterclass](https://www.shojin.co.uk/insights/tag/masterclass) - [Special reports](https://www.shojin.co.uk/insights/tag/special-reports) - [Market updates](https://www.shojin.co.uk/insights/tag/market-updates) - [Blog](https://www.shojin.co.uk/insights/tag/blog) - [FAQs](https://www.shojin.co.uk/faqs) - [Glossary](https://www.shojin.co.uk/glossary) Legals - [Terms & conditions](https://www.shojin.co.uk/website-terms-conditions) - [Privacy Policy](https://www.shojin.co.uk/privacy-policy) - [Key Risks](https://www.shojin.co.uk/key-risks) - [Risk Management disc](https://www.shojin.co.uk/pillar-3) - [IFISA T&Cs](https://www.shojin.co.uk/ifisa-terms-conditions) Other - [About us](https://www.shojin.co.uk/company/about-us) - [Our team](https://www.shojin.co.uk/company/about-us#TEAM) - [Careers](https://www.shojin.co.uk/company/careers) - [Contact us](https://www.shojin.co.uk/company/contact-us) Awards ![award](https://www.shojin.co.uk/hs-fs/hubfs/shojin/award.png?width=48&height=40&name=award.png) ![award-image-mobile](https://www.shojin.co.uk/hs-fs/hubfs/shojin/award-image-mobile.png?width=36&height=35&name=award-image-mobile.png) MEZZANINE LENDER OF THE YEAR WINNER Alternative Credit Awards 2024 ![award](https://www.shojin.co.uk/hs-fs/hubfs/shojin/award.png?width=48&height=40&name=award.png) ![award-image-mobile](https://www.shojin.co.uk/hs-fs/hubfs/shojin/award-image-mobile.png?width=36&height=35&name=award-image-mobile.png) MOST INNOVATIVE PROPERTY INVESTMENT PLATFORM WINNER SME Finance Awards 2023 ![award](https://www.shojin.co.uk/hs-fs/hubfs/shojin/award.png?width=48&height=40&name=award.png) ![award-image-mobile](https://www.shojin.co.uk/hs-fs/hubfs/shojin/award-image-mobile.png?width=36&height=35&name=award-image-mobile.png) BRIDGING LENDER OF THE YEAR WINNER P2P Finance Awards 2023 ![award](https://www.shojin.co.uk/hs-fs/hubfs/shojin/award.png?width=48&height=40&name=award.png) ![award-image-mobile](https://www.shojin.co.uk/hs-fs/hubfs/shojin/award-image-mobile.png?width=36&height=35&name=award-image-mobile.png) INNOVATIVE LENDER OF THE YEAR HIGHLY COMMENDED P2P Finance Awards 2022 ![award](https://www.shojin.co.uk/hs-fs/hubfs/shojin/award.png?width=48&height=40&name=award.png) ![award-image-mobile](https://www.shojin.co.uk/hs-fs/hubfs/shojin/award-image-mobile.png?width=36&height=35&name=award-image-mobile.png) FINANCIER OF THE YEAR, RESIDENTIAL FINALIST RESI Awards 2021 Member ![AREIP-logo](https://www.shojin.co.uk/hs-fs/hubfs/shojin/AREIP-logo.png?width=156&height=80&name=AREIP-logo.png) ![UKFCA WHITE](https://www.shojin.co.uk/hs-fs/hubfs/UKFCA%20WHITE.png?width=95&height=114&name=UKFCA%20WHITE.png) ![logo\_CREFCE\_logo\_white\_clear\_background](https://www.shojin.co.uk/hs-fs/hubfs/logo_CREFCE_logo_white_clear_background.png?width=150&height=54&name=logo_CREFCE_logo_white_clear_background.png) Important note Please note that property investments involve risks including loss of capital, illiquidity, default of a borrower and lack of returns. The risks involved will vary by project types, so please make sure you have read and understood the specific risks associated with the investment. Investments made on this website should only be made as part of a diversified investment portfolio. For more details, see the Key Risks. Projections or estimated returns are not a reliable indicator of actual future performance and eventual returns or dividends may be lower than predicted. Information presented on this website is for guidance purposes only and does not constitute financial advice. If you are unsure of the suitability of an investment, please contact your financial adviser for professional advice. Shojin is a trading name of Shojin Financial Services Limited. This website is a financial promotion approved by Shojin Financial Services Limited which is authorised and regulated by the Financial Conduct Authority (FRN: 716765) (see [www.fca.org.uk/register](https://www.fca.org.uk/firms/financial-services-register) for more information). Companies that issue investments on this platform, including bonds issued by Shojin entities, are not themselves regulated by the Financial Conduct Authority and investments made on this site are not covered by the Financial Services Compensation Scheme. The investment opportunities listed on this website are not offers to the public and can only be entered into by certain types of investors who have satisfied certain investment criteria. [![shojin-footer-logo](https://www.shojin.co.uk/hs-fs/hubfs/shojin/shojin-footer-logo.png?width=86&height=31&name=shojin-footer-logo.png)](https://www.shojin.co.uk) © 2026 Shojin — All Rights Reserved ```json { "@context" : "https://schema.org", "@type" : "BlogPosting", "author" : { "@type" : "Person", "name" : "Garett Stanhope", "url" : "https://www.shojin.co.uk/insights/author/garett-stanhope" }, "dateModified" : "2024-02-01T09:17:43.991Z", "datePublished" : "2024-01-11T14:53:16.000Z", "headline" : "Planning for a new tax year", "image" : [ "https://www.shojin.co.uk/hubfs/LEVEL%203%20IMAGES/Couple-on-yacht-16-9-600.jpg" ], "mainEntityOfPage" : { "@id" : "https://www.shojin.co.uk/insights/planning-for-a-new-tax-year-insights-and-considerations-for-uk-non-uk-residents", "@type" : "WebPage" }, "publisher" : { "@type" : "Organization", "logo" : { "@type" : "ImageObject", "url" : "https://www.shojin.co.uk/hubfs/Signature%20-%20logo.png" }, "name" : "Shojin Property Partners" } } ```