Sutherland Independent Ltd (Registered in Scotland, Registration No. SC262045) is authorised and regulated by the Financial Conduct Authority (FCA). The FCA does not regulate taxation advice or cashflow modelling. The guidance/advice contained in this website is subject to the UK regulatory regime and is therefore restricted to consumers in the UK. You have the right to take any complaint to the Financial Ombudsman Service (FOS). Full details of FOS can be found on its website at www.financial-ombudsman.org.uk.