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I have installed kitchen cabinets and worktop and now have to tile from worktop to the underneath of the wall cabinets-a splash back. My question is that the end of the top cabinets and bottom cabinets finish level with each other and the work top has an over hang of 25mm, now do i tile to the end of the work top or level with the top cabinet?? is there a rule or is it just personal choice what do the pro's do

As the infamous Scruff would say... we need a picture really.

Ive just tiled my kitchen splashbacks and tiled to the end of each wall edge

I would tile to end of worktop.

Ask the customer which they would prefer.

for me personally, I would have the full tiles along the worktop (if that is level) and work up and have the cuts underneath the cupboards. Depending on the height of the cupboards most people walking into a kitchen will look at the worktops