Baselayers.

I've got 3 Oscar Jacobson ones which are thin, but work really well.
Not too hot if you want a windcheater or jumper too.
 
The FJ Thermo is very good.

The best are Under Armour infrared
 
Zero fit! Came across these in an advert in one of the golf mags and took a punt on it. The ultimate claims to be worn between -10° & 10°. Its non compression but not baggy either. I’ve worn it at 3° with just a polo on top so far and in double figures it can get a bit warm but I’d look no further!

I’d say I’ve been on at least a three year mission to try an minimise my layers for comfort including using a battery powered heated Gilet but this with a snood and a Woolley hat has out stripped other solution. I’m expecting it to be much better when throwing on a waterproof jacket as well.
 
I ordered one of the Castore ones from County Golf, that's not tight, true to size and was only about 12 or 13 quid. Not sure if they have them left in stock though. I've not worn it yet but the material feels nice.
 
Got some lovely feeling ones from Tesco this week, free for the staff.lol. Our rarely seen manager couldn't guarantee the heating would stay on over the winter so we've all been kitted out with extra warm Tesco clothing. 😁
 
I too hate tight fitting layers.

I just wear long sleeve cotton tee shirts or if it going to be very cold cotton polo necks.
I have several of the polo necks from different sources - sadly the best ones came from BHS so cannot be bought again the others are Cotton Traders and Mountain Warehouse.
Sadly my best long sleeve polos came from BHS as well.
 
Got some lovely feeling ones from Tesco this week, free for the staff.lol. Our rarely seen manager couldn't guarantee the heating would stay on over the winter so we've all been kitted out with extra warm Tesco clothing. 😁
Who do you work for? Scrooge?
 
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