Taking more income than is needed by the client may be desirable to the client, but it could cause issues such as:

• reducing or wiping out the amount of their savings that benefit from the 0% (2018/19) starting rate band for savings income;
• pushing income into the higher rate tax band, which also reduces the Personal Savings Allowance from £1,000 to £500;
• reducing or wiping out their personal allowance;
• pushing income into the additional rate tax band, meaning they lose their Personal Savings Allowance; or
• using up some or all of the basic rate tax band so that capital gains in excess of the annual exemption and available losses are taxed at 20% rather than 10% (or 28% rather than 18% in respect of property).