Suitability Report For Chris And Keira Howell Case Study

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1.0 Introduction

In this report, clear, straightforward recommendations are made to Chris and Keira Howell.

It demonstrates their current position, their desires and what they intend to accomplish as well as the actions that should lead them to their desired position.

All sections are written in simple terms. Rounded off all numbers are. Anytime the report says that something should be done, it should be interpreted to imply that the adviser strongly suggests that action.

2 .0 Current Position

Family: Chris (41) and Keira (36) have been married and reside in the UK with two young children, Harry (7) and Violet (5).

Health: The two are non-smokers and in good health.

Labor and earnings:

• Chris is a self-employed doctor with an annual income (taxable profit) of 170 000.
• Keira is an office administrator earning 31 000 (salary) per annum.

Monthly expenses on living: Approximately 4300-pound Sterling.

Monthly net income: Approx. £10 400, with a consistent excess of approximately £6 100.

Home: Joint home value of 800 000 with an interest only mortgage of 400 000 (20 years remaining, fixed 2.5 percentage for 5 years).

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Savings and investments:

• £27 000 (Chris) and 7 000 (Keira) in current accounts.
• £3 000 (Chris) and £5 000 (Keira) in easy access savings (1.5%).
• Chris has listed utility shares to the value of £30 000 and a Real Estate Investment Trust (REIT) to the value of £24 000 and no ISAs.

Pensions:

Chris: Self Invested Personal Pension (SIPP) with value of £185 000; his monthly contribution is £300 net.

Keira: Defined benefit (DB) scheme (1/60ths pension, 3/80ths lump sum) with 4 x salary death cover; value of fund unknown.

Risk profile: Chris prefers high growth and is willing to undertake more risk. Keira likes low risk.

Current protection:

Chris: 250 000 standalone critical illness (9 years to go).

Keira: 200 000 level term life cover (11 years to go) and employer benefits: life 4 times salary, critical illness 1 times salary, income protection 25 % salary following six month sick pay.

3 0 Personal Goals (adjusted to present day money)

1. Protect the family in case of illness, disability or death.
2. Retirement at 65 on 50 percentage of current net income each (approximately £63 000 joint net per year).
3. Pay off the mortgage on the house that costs 400 000 pounds by the time Chris is 65 and remain interest only in the meantime.
4. To afford university, save £20 000 a year per child (at today value).
5. Take advantage of tax-free or tax efficient savings.
6. Know the REIT and see whether it is still correct.
7. Leave wills and inheritance tax.

4.0 Protection Planning

4.1  Things can possibly go wrong

Premature death:The family is deprived of high income of Chris or the salary of Keira.

Critical illness: A lump sum could be required to settle debt or cover treatment.

Long-term sickness: Chris is a sole trader and therefore has no sick pay. Keira has only 25 percentage of salary protection after 6 months.

4.2  Recommendation on life cover

Need	Cover size	Term	Owner	Premium (guide)
Family and mortgage (where either dies)	600 000 joint life, first death level cover	To the 65th birthday of Chris (24 years)	Trust for the children	Approximately 70 pounds per month

Table 1: Recommendation on life Cover

(Source: Self-created in MS Word)

Why? Because 600 000 pays off the mortgage 400 000 and leaves something like 200 000 to cover lost income over a few years[1]. The advantage of writing the plan in trust is that any payout will not be part of the estate, as far as inheritance tax (IHT) is concerned, and the beneficiaries are paid shortly.

4.3  Critical illness (CI)

Need	Cover size	Term	Owner	Premium (guide)
Serious illness lump sum	250 000 per person ( individual single life plans )	To age 65	Chris and Keira	Chris: 165/m, Keira: 95/m

Table 2: Critical illness (CI)

(Source: Self-created in MS Word)

Chris already has CI but only by nine more years[2]. Replacing it now provides long-term certainty and fits in with the life cover.

4.4  Income protection (IP)

Need	Benefit	Deferred Term	Premium (guide)
Income loss due to sickness	Chris: 6 000/m (60 % of profit capped) Keira: 1 600/m (top up to 60 % salary)	3 months 6 months	To 65 £190/m To 65 £35/m

Table 3: Income Protection (IP)

(Source: Self-created in MS Word)

All quotes are based on guaranteed premiums thus costs remain level. New protection would cost approx. 555 a month or less than the 6100 excess.

5.0 Retirement Planning

Chris possesses a self-invested personal pension (SIPP) having the value of 185,000 pounds. His current monthly payments are at 300 net pounds per month, and this is equivalent to 375 gross pounds due to tax relief[3]. In her employment, Keira enjoys defined benefit (DB) pension, which means that upon her retirement she will receive a guaranteed income. This kind of pension is highly beneficial because it increases with the inflation and it is not tied to the stock market. Nonetheless, she is yet to have a personal pension and is not making any additional contributions now.

They should save more to achieve their objective. This is because Chris earns 170,000 a year, enabling him to pay a lot more into his pension[4]. His income in surplus is high and he pays much tax. By adding more to his pension, he will be able to pay less tax and increase his retirement pot more quickly. The adviser suggests that Chris should pay up to 4,500 gross per month (that is 3,600 net)[5]. This falls within his yearly allowance of 60,000 pounds and provides him with a maximum tax relief.

Keira should also start a personal pension even though she earns less. She is able to commence at 500 pounds gross monthly, only costing her 400 pounds after tax relief. This sum is manageable and will go a long way as time goes by. The proceeds of her new pension ought to be cautiously put in investments that suit her low-risk tolerance. This will imply more bond and less shares, to ensure that her money is secure and stable.

The defined benefit scheme of Keira is quite lucrative too. When she comes to retire, it will provide her with an inflation-linked pension of approximately £10,000 per year. This is what she will receive at the age of 67. Until that time, the deficit between 65 and 67 can be bridged by her new personal pension.

The SIPP that belongs to Chris ought to be invested based on his adventure risk appetite. He will choose more growth with a few bumps along the way. In his pension portfolio, he can invest 80 percent in stock and 20 percent in bond[6]. Such a combination will provide greater long-term income. Assuming that his pension increases by about 5 per cent each year after expenses, his pot would be worth more than 1.5 million pounds by the time he is 65[7]. This would allow him the flexibility of taking 25 per cent tax-free cash and the remaining as drawdown income.

The drawdown income allows Chris to withdraw money in his pension whenever he needs it. He can annually make adjustments on how much he needs and invest the remainder. This causes the plan to be flexible and tax-efficient. He can also opt to pay off the mortgage using the tax-free lump sum, or invest in some other manner.

Correct them, in case of gaps; they may pay voluntary contributions to National Insurance.

5.1  Target income

Chris and Keira wish to retire when they are 65. Their wishes are to live comfortably and be able to live life with money sufficient even without working. They aim to get at least half of their present take-home pay, about 63,000 pounds per year after tax. This is referred to as their "net income target." They would like to ensure that they possess this sum annually after they retire.

Required at age 65: Approximately £63 000 net (= 80 000 gross at 2025/26 rates).

State Pensions (age 67): Approximately £23 000 gross each when combined with continuing full National Insurance records.

Gap in income to be bridged: -£57 000 gross.

5.2  The pension of Chris

Maximize annual allowance: Increase contributions from 300 net (375 gross) to 4500 gross per month (= 54 000 a year).

• This brings the total contributions slightly within the 60 000 pounds allowance.
• Tax saving: decreases the 45 percentage band income of Chris and even starts to reinstate some of his Personal Allowance.

Invest: Maintain a bold allocation of 80 percentage international stocks / 20 percentage international bonds.

Projected outcome - Based on 5 percentage real growth, fund at age 65 would be worth 1.5 million. 25 percentage of this will be tax-free cash (£375 k); the remaining can support flexible drawdown.

5.3  The pension of Keira

Retain DB scheme - Good inflation proofed earnings. Current estimate: 10 000 pound per year pension at 67.

Added personal pension – Open a low cost personal pension and contribute £500 gross per month (Keira funds). Fund positioned to conservative profile (50 percentage bonds / 50 percentage-diversified equities).

Notional outcome – Pot at 65 of approximately £200 000, providing £50 000 tax-free cash and flexible income.

5.4   Compound image

Source (age 65)	Gross annually (present pound)
Chris drawdown (4% of 1.125m)	£45 000
Keira DB (age 67, discounted to 65)	£9 000
Keira drawdown (4% of 150k)	£6000
State Pensions (after 67)	+£23 000 later

Table 4: Compound Image

(Source: Self-created in MS Word)

The total at 65 will be approx. £60 000, increasing to £83 000 when both State Pensions are received – achieving and then surpassing the target.

Affordability check: Additional pension contribution takes about 4700 out of the 6100 surplus per month, leaving around 800 to put towards other ambitions and another cash buffer.

Chris and Keira ought to know about Lifetime Allowance (LTA) as well. Although it is repealed, restrictions on tax-free lump sums might exist in the future[8]. To not be surprised by taxes levies on them in the future, they ought to continue reviewing the regulations on an annual basis.

Chris and Keira ought to achieve their income target by adding their pensions, ISAs, and State Pensions[9]. They have to keep evaluating their progress on yearly basis. They are able to adjust the contributions upwards or downwards either in case of life events or changes in income. In the case that investments perform better than projected, they can even end up retiring sooner or possessing additional income.

Still another alternative source of additional flexibility would be to postpone taking distributions out of their pensions in the event that they do not require the funds at age 65[10]. This will allow the pension funds to have increased time to increase. It is also possible to minimize the income tax of some years by postponing the pension withdrawals.

Lastly, they are supposed to monitor their State Pension records. To receive the full amount, each requires minimum 35 qualifying years[11]. To see how much they will get they can use the government online service "Check your State Pension". Wanting to c.

In summary, Chris and Keira will develop a comfortable and secure retirement income by making sensible modifications today, making regular contributions and selecting the appropriate investment option. Time is on their side and they have sufficient income that they can maximize the pension regulations and tax reliefs. By reviewing them frequently and making minor changes, they are able to get on course towards a happy retirement.

6.0 Savings and Investments

Chris and Keira would like to save and invest their money intelligently and tax-free. They wish to accumulate some wealth to future, finance the education of their kids as well as having sufficient amount to cater to their retirement and emergency needs[12]. Their savings are already made, though the bulk of their money is lodged in current accounts and easy-access savings, where it is not earning a great deal of interest.

Their current accounts do not bear any interest. The small savings accounts attract a paltry 1.5 percent interest[13]. This is too little to overcome inflation and therefore the money is depreciating with time. They have to transfer funds to superior accounts and investments that can increase more and provide tax benefits.

The very first thing they ought to do is to save some money in case of emergency. The adviser recommends that they hold £25,000 in an easy access account. This equal amount to approximately six months of their usual expenses and will assist in meeting any unexpected expenses such a car repairs, health issues or loss of a paycheck. This sum provides peace of mind.

After establishing the emergency cash, they ought to make use of ISAs to increase their savings tax-free[14]. Every individual in the UK is allowed to save up to 20,000 pounds annually in an ISA. The funds within the ISA are allowed to grow without being taxed and when they withdraw the money, it is not taxed as well[15]. The good thing is that Chris and Keira have not utilized their ISA allowance in the past, meaning that they can start using it now.

6.1  Emergency cash

Hold 25000 in premium free easy access cash (= six months living expenses). Use any surplus bank balance to invest in ISAs right now.

6.2  Stocks & Shares ISAs

Open ISAs on both.

Subscribe complete 20 000 each at present by cash on deposit and by portion of excess income.

Forward Annual subscriptions: Chris 20 000, Keira 10 000 (top up after pension contribution).

Asset division:

• Chris ISA - 80 percentage equity, 20 percentage bond.
• Keira ISA - 40 percentage equity, 60 percentage bond.

Estimated combined ISA worth at age 65 600 000, all tax-free and that can either be used as retirement income or to pay off a mortgage.

6.3  Junior ISAs (children’s university fund)

• Open two Junior Stocks & Shares ISA one each on Harry and Violet.
• Contribute 500 pound per month to each. With a 5 percentage real growth, they would get to £145 000 and £125 000 when the children are 18 - sufficient to meet the 20 000 a year university goal.

6.4  Current REIT and personal shares

What is REIT: A REIT is a listed property company in the UK. It is obliged to distribute the majority of rental profit as dividends. Such dividends are not taxed as share dividend, but as property income.

Suitability check- REIT is capital intensive and volatile. It is good to have up to 5 percentage of total holdings in it as a diversification measure[16]. The £24 000 belonging to Chris is less than the limit; retention is okay.

Personal utility shares: 30 000 with 4% dividend. Hold them until the £12300 CGT annual exemption is used to cut gains; begin a gradual sale into ISAs over the next few years.

Recommend that Chris opens a Stocks & Shares ISA and invests his money in shares and bonds mixture. Since he is comfortable with a greater amount of risk, his ISA may include 80% shares and 20% bonds. The combination will provide greater returns in long run. He ought to pay in £20,000 this year by using some of his present savings and by using some of his excess income.

Keira is also to open a Stocks & Shares ISA; however, since she is not willing to take risks, her ISA should comprise more bonds and less shares. She should have a 60 percent bond-40 percent share mix. She could pay a lump sum of 10,000 pounds today and keep on adding whatever money she may have left at the end of every month. Her ISA will increase in a steady and safe way.

In the end, if Chris and Keira continue to invest in ISAs annually, they will manage to accumulate a substantial pot of tax-free money[17]. According to the estimations made by the adviser, their ISAs may accumulate to approximately £600,000 in total by the age of 65. They can use this money to assist in paying their mortgage, their retirement or assist their children. ISAs are an important element of their savings strategy since they are flexible and tax-efficient.

They also wish to save up Harry and Violets university education. They calculate that in modern money it would be approximately 20,000 pounds per annum per child[18]. The most effective saving plan towards this would be through Junior ISAs. Similar to adult ISAs, Junior ISAs are tax-free and they accumulate over the time. The child owns the money and it is locked until 18 years.

7.0 Mortgage Repayment Strategy

It is an interest only mortgage. The goal is to have the money clear by the 65th birthday of Chris (24 years) to the tune of 400 000 pounds.

Repayment vehicle	Expected value (age 65)	Notes
ISAs (see 6.2)	£600 000	Excess of paying off mortgage can top up retirement
Pension tax free cash (25 0%)	£425 000 (Chris) + £50 000 (Keira)	Backup option - can decide to leave invested

Table 5: Mortgage Repayment Strategy

(Source: Self-created in MS Word)

Chris and Keira will have no additional savings to save up specifically to use on the mortgage because they are redirecting excess cash to ISAs at the present[19]. They should, however, make a review of progress after every two years. There are early repayment fees, which terminate after 5 years; upon which they will not be penalized to repay part of the capital provided there has been good growth on ISA.

8 .0 Tax Planning

Income tax relief: The higher the pension contribution that Chris makes the more he reduces his top rate tax by approximately £24 000 annually.

Chris and Keira would like to minimize their current and future tax liability. Proper tax planning will enable them to retain more of their wealth and bequeath more to their children[20]. In this section, I tell how they can save tax within the allowances and rules put by the government.

Chris has a high income and therefore he will pay 45 percent income tax on a portion of his income. This is to say that at some point, every additional pound that he earns, he only gets to keep 55p. The easiest method to lower this tax bill is to add more towards his pension. Contributions towards pensions are relievable in entirety[21]. This is to say that should Chris make a payment of 1,000 pounds, the government gives an addition of 250 pounds and he is even able to get more back in his self-assessment. Assuming that Chris can afford to make an additional pension contribution of £4,500 gross per month (and this amounts to approximately £3,600 net), he would save more than £24,000 in tax in any given year. Keira is a basic rate taxpayer. Tax relief is also available to her by opening a pension and contributing towards it. Although she may only contribute a gross amount of £500 per month into her pension, the government will top up £100 every time. This will be a risk-free and simple means by which she can increase her savings, as well as minimize her taxable liability in total.

ISA shelter: Interests, dividends and growth are transferred into a tax-free wrapper today. Chris and Keira could also maximize their ISA allowances that allow them to save and invest 20,000 pounds per individual per year and avoid paying taxes on the interest, dividends, and capital gains. This is a huge opportunity since they possess some savings in normal accounts and they are not yet ISAs. The transfer of money saved in the taxed savings to ISAs will prevent future taxation on growth or income. Money within an ISA has the opportunity to grow and can be withdrawn at any time, totally tax-free.

Capital Gains Tax (CGT): Take advantage of the annual exemption of £3 000 (which is going to reduce) and drip feed utility shares into the ISA. Using the Capital Gains Tax (CGT) allowance is another tax-saving notion. Every individual is allowed to sell investments and make a profit of 3,000 without incurring tax. Chris also has shares in a utility company, which have increased in value over the years form £16,000 to £30,000 providing a gain of £14,000[22]. Assuming that he sells a portion of these shares every year within the Allowance, so in this regard he will not be subjected to CGT. He is able to contribute the money towards his ISA. In a few years, he will be able to transfer the entire investment into tax-free ISA without incurring any tax.

Chris and Keira will also be able to save tax by making good use of their savings and dividend allowances. Each will be able to receive £500 worth of interest tax-free on bank savings and £500 tax-free in dividends[23]. Now, they do not utilize these limits. Transferring savings to take advantage of both allowances will allow them to build up more savings without giving tax to the government.

Chris and Keira also intend to assist their children with the university expenses. It is clever to do this with Junior ISAs in a tax-efficient manner. The money earns tax-free interest and the withdrawals are tax-free as well upon reaching the age of 18. It is in the sense that, all the money they are saving currently would be utilized fully towards the future of the kids without wasting it to tax.

Children savings: The growth and withdrawals of Junior ISA are tax-free and they become the child once they are 18.

Inheritance Tax (IHT): Life cover held in trust together with pension funds held outside the estate reduces the future liability. Look at section 9.

The other useful tax provision is known as normal expenditure out of income. This implies that when Chris and Keira regularly give gifts to their children out of their excess income (not savings), the gifts become inheritance tax-free right away. Such payments need not await 7 years as doe’s larger gift. This rule is ideal towards their monthly Junior ISA contributions.

They are also to remember the Inheritance Tax (IHT) nil-rate band of 325,000 each and the residence nil-rate band of 175,000 each. If they leave their home to the children in their wills, their estate will be able to transfer up to 1 million pounds tax-free[24]. They should write viable wills and include their children as the beneficiaries in order to take advantage of them.

Lastly, another method of preventing the inheritance tax is by keeping their pensions increasing. Pension pots Pension pots are normally IHT-exempt when left to a beneficiary using a nomination form. Chris and Keira ought to ensure that their nomination forms are completed and updated. Intergenerational transfer of pension wealth is an effective tax-saving step.

Chris and Keira can save thousands of pounds in tax in the end by making use of a combination of pension saving, ISAs, CGT allowances, Junior ISA and IHT rules. It will also assist in saving more wealth to their children in long-term. When combined, these small steps leave a big difference.

9.0 Estate Planning

No wills: Highly recommend that both make wills leaving the other as the prime beneficiary and the children as contingent beneficiaries.

Guardianship: Harry and Violet should also have guardians named in their wills.

Inheritance tax prediction: Present joint estate (house, cash, investments) 889 000. Once both nil rate bands (650 000 pounds, unless no residence nil rate band is claimed) have been subtracted, the taxable estate is now small, but the growth of large ISA and investments can easily make the estate exceed 1 million pounds. This will be monitored through annual reviews.

Trusts: The new life cover is to be written in discretionary trust. Junior ISAs are held outside the estate of parents when the children attain 18 years.

Lasting Powers of Attorney (LPAs): It is advisable to prepare a health and welfare LPA as well as a property and finance LPA as soon as possible.

10.0 Affordability Cross Check

Item	Cost per month	Will surplus cover it?
New protection policies	£555	Yes
Increased pension pay	£4700	Yes
Junior ISAs	£1 000	Yes
Total new outgo	£6255	A little more than the current surplus but achievable should variable outgoings (entertainment, holidays) be reduced by 155 a month. Chris and Keira ensure that they are okay with that.

Table 6: Affordability Cross Check

Suitability Report For Chris And Keira Howell Case Study

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John Taylor 7 Years | MSc in Finance

(Source: Self-created in MS Word)

Where cash flow becomes tighter, then pension payments can be flexed down in the short term; protection premiums ought to be maintained.

11.0 Investment Risk and Regular Review

• Chris prefers greater growth and is able to tolerate big fluctuations. His SIPP and ISA are equity-biased.
• Keira is risk-averse in terms of returns. Personal pension and ISA are bond heavy.
• Children hold Junior ISAs over a decade; therefore, equity exposure is appropriate.
• Yearly Review: Review progress on all goals, re-contribute and re-balance fund allocations.
• Life events: A significant life event (job change, illness, and windfall) ought to trigger a sooner review.

12 .0 Next Steps

1. Fill in full personal health questionnaires to enable the insurer to underwrite the proposed life, CI and IP plans.
2. Pension contribution forms: Adviser will organize increased direct debit amounts.
3. Open ISA and Junior ISA accounts: Paperwork and initial transfers will be done by adviser.
4. Make an appointment with a solicitor to draft wills and LPAs.
5. Install a safe online file, in which the couple will be able to monitor the value of ISA and pensions quarterly.
6. Reconvene in twelve months (or earlier as necessary) to discuss all actions.

13 .0 Conclusion

Chris and Keira earn good money and have a nice profit. They can by the mere steps in this report follow:

• Maintain the family shield.
• Accumulate sufficient pension wealth to generate the desired income.
• Pay the mortgage off in time,
• Cover the university expenses of the two children fully.
• Remain within the UK tax regulations.

The advisor to them provides the support every year for keeping on track the plan, and for making changes whenever life goes.

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• Liu, J., Xin, Z., Huang, Y. and Yu, J. (2022) ‘Climate suitability assessment on the Qinghai-Tibet Plateau’, Science of The Total Environment, 816, p. 151653. Available at: https://drive.google.com/file/d/16iwVOr__faznpH6OZPYHJrdrSLRPVfRh/view (Accessed: 13 June 2025).
• Lubis, H. and Pratama, K. (2022) ‘HR related antecedes to sustainability reporting in Indonesian public listed firm: The mediating role of employee committeemen’, Cuadernos de Economía, 45(128), pp. 87–97. Available at: https://cude.es/submit-a-manuscript/index.php/CUDE/article/download/273/225 (Accessed: 13 June 2025).
• Maphosa, V. (2021) ‘Teachers’ perspectives on remote-based teaching and learning in the COVID-19 era: Rethinking technology availability and suitability in Zimbabwe’, European Journal of Interactive Multimedia and Education, 2(1), p. e02105. Available at: https://www.ejimed.com/download/teachers-perspectives-on-remote-based-teaching-and-learning-in-the-covid-19-era-rethinking-9684.pdf (Accessed: 13 June 2025).
• Mio, C., Costantini, A. and Panfilo, S. (2022) ‘Performance measurement tools for sustainable business: A systematic literature review on the sustainability balanced scorecard use’, Corporate Social Responsibility and Environmental Management, 29(2), pp. 367–384. Available at: https://onlinelibrary.wiley.com/doi/pdf/10.1002/csr.2206 (Accessed: 13 June 2025).
• Muhammad, R. and Nugraheni, P. (2022) ‘Sustainability of Islamic banking human resources through the formulation of an Islamic accounting curriculum for higher education: Indonesian perspective’, SAGE Open, 12(1), p. 21582440221079838. Available at: https://journals.sagepub.com/doi/pdf/10.1177/21582440221079838 (Accessed: 13 June 2025).
• Reynolds, A., Awan, N. and Gallagher, P. (2021) ‘Physiotherapists' perspective of telehealth during the Covid-19 pandemic’, International Journal of Medical Informatics, 156, p. 104613. Available at: https://pmc.ncbi.nlm.nih.gov/articles/PMC8503965/pdf/main.pdf (Accessed: 13 June 2025).
• Serbeh, R., Adjei, P.O.W. and Forkuor, D. (2022) ‘Financial inclusion of rural households in the mobile money era: insights from Ghana’, Development in Practice, 32(1), pp. 16–28. Available at: https://www.researchgate.net/profile/David-Forkuor/publication/351455058_Financial_inclusion_of_rural_households_in_the_mobile_money_era_insights_from_Ghana/links/61475b203c6cb310697e0215/Financial-inclusion-of-rural-households-in-the-mobile-money-era-insights-from-Ghana.pdf (Accessed: 13 June 2025).
• Wahyuni, E.S., Aspan, H. and Mauliza, P. (2023) ‘Financial analysis of entrepreneurship education’, International Journal of Economics and Management Research, 2(3), pp. 10–18. Available at: https://ijemr.asia/index.php/ijemr/article/download/119/122 (Accessed: 13 June 2025).
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