Gibraltar is active in the private client market and is an attractive destination for the high net worth individual in terms of lifestyle and tax management. It is a cornerstone of the finance centres continued success. Firms in Gibraltar are able to offer a wide variety of tailored solutions catering for complex personal requirements. Included in these is a tax residence programme for high net worth individuals who relocate to Gibraltar, capping their income tax charge to a maximum of approximately £28,000 High earning professionals possessing specialist skills may also benefit from a reduced income tax charge under the HEPSS scheme.