For junior solicitors + trainees
The tax position changes fast in the first 5 years. Trainee on PAYE. SQE costs (sometimes employer-funded, sometimes not). Newly-qualified with significant student debt and a higher salary band. Associate bonuses that trigger higher-rate tax for the first time. We help you stay on top of all of it.
The questions and concerns that come up most often in a first conversation.
Almost nothing if you're a PAYE trainee. Employee expenses are restricted to costs 'wholly, exclusively and necessarily' for the duties of employment. Course materials, travel to the training office, professional subscriptions are claimable if you pay them and the employer doesn't reimburse. SQE costs you pay yourself can be relievable depending on the structure.
Depends on the structure. If your employer pays SQE costs, no tax issue for you (they get the corporation tax deduction). If you pay yourself and your employer is contractually obliged to reimburse, similar position. If you pay yourself with no reimbursement, the relief depends on whether the SQE constitutes 'training for current employment duties' (relievable) or 'training for new employment / qualification' (generally not relievable). It's not a clean answer.
Most newly-qualified solicitors hit higher-rate tax for the first time. Pension contributions become more attractive (40% relief instead of 20%). Salary-sacrifice schemes (if your firm offers them) save the higher-rate tax on the sacrificed amount. Charitable gift aid extends your basic-rate band. We help model the year.
Plan 2 (most common for solicitors who studied in England post-2012): 9% of salary above £27,295 (2025/26 threshold). Plan 1 (pre-2012): 9% above £24,990. Plan 5 (post-Aug 2023): 9% above £25,000 over 40 years. The deduction is automatic through PAYE; we help you understand the long-term cost and whether voluntary repayments make sense.
If you travel from your normal office to a court or client site as part of your duties, yes (the office is your 'permanent workplace', the rest is business travel). Home-to-office is not deductible. We help calibrate the boundary for solicitors who increasingly work hybrid.
Adjusted net income above £100,000 reduces the £12,570 personal allowance by £1 for every £2 over. Fully tapered at £125,140. Effective marginal rate in the band: 60%. Pension contributions or gift aid bring adjusted net income back below £100k — one of the highest-ROI tax moves available.
Most trainees and junior solicitors are PAYE-only and don't need self-assessment. But if you have any side income, taxable benefits over £3,000, or savings/investment income above thresholds, SA filing becomes required. We onboard you cleanly and avoid the £100 late-filing penalty trap.
The year you move from basic to higher rate, several things change. Pension contributions become 40% relievable. Gift aid extends your basic-rate band. Personal savings allowance halves from £1,000 to £500. We model the year so you don't leave reliefs on the table.
If bonuses push your adjusted net income towards £100,000, pension and gift aid moves can preserve the personal allowance. The effective 60% marginal rate in this band makes these moves disproportionately valuable.
Plan 2 / Plan 5 student loan repayment modelling against your salary trajectory. Voluntary repayment makes sense for some, doesn't for others. We model both alongside ISA / SIPP / mortgage-deposit goals.
Many firms offer salary sacrifice for pension, EV cars, cycle-to-work, holiday-purchase. The tax efficiency varies materially. We model what's actually worthwhile for your specific position.
Free 10-minute practice health check
30-minute scoping call. We tell you whether you need an accountant at all (often not), and where the leverage actually sits.
Want to read first?