James Mitchell, CTA, ATT

About James

James Mitchell is a Chartered Tax Adviser (CTA) and member of the Association of Taxation Technicians (ATT) with over 14 years of experience advising UK individuals and businesses on income tax, National Insurance, VAT, Capital Gains Tax and Inheritance Tax. He trained at a Big Four firm before moving to a mid-tier London practice where he headed the personal tax team for six years.

James has advised clients ranging from owner-managed businesses to senior executives navigating complex PAYE, dividend and pension-contribution planning. He has contributed technical responses to HMRC consultations on Making Tax Digital and the basis-period reform, and regularly delivers CPD training to accountants on the latest Finance Act changes.

On UK Calculator, James reviews every tax, salary, PAYE, NI, dividend, VAT, capital-gains and inheritance-tax tool to ensure thresholds, allowances and calculation logic match current HMRC guidance for the 2025/26 tax year.

What I Write About

My review focus at UK Calculator covers the following areas:

• Income tax and PAYE
• National Insurance (employee & employer)
• Self Assessment and self-employment
• Dividend tax and director remuneration
• Capital Gains Tax and allowances
• Inheritance Tax and estate planning
• VAT and corporation tax

Credentials & Qualifications

• Chartered Tax Adviser (CTA), Chartered Institute of Taxation
• Associate, Association of Taxation Technicians (ATT)
• BSc (Hons) Accounting & Finance, University of Manchester
• Member, CIOT Personal Tax Technical Committee

Editorial Contact

For corrections, technical queries or feedback on any calculator James has reviewed, please email [email protected]. UK Calculator operates under a strict editorial policy — every calculator is verified against current HMRC, DWP and FCA guidance before publication.