UK tax and pay guides for 2026/27

All guides

Pick a topic below. Each guide answers the question in its first paragraph and links to the matching calculator.

Methodology, assumptions and limitations

• Figures are the 2026/27 rates held in the same tax settings that power every calculator on this site.
• Assumes a standard 1257L tax code unless stated otherwise.

• General educational information, not regulated financial or tax advice.
• Your own position depends on your full circumstances — check GOV.UK or HMRC for your case.

• GOV.UK — Income Tax rates and Personal Allowances
• gov.scot — Scottish Income Tax rates and bands

UK Finance Planning provides calculation and planning tools for education and comparison. It is not a financial adviser, is not authorised by the Financial Conduct Authority, and is unconnected to any similarly named advice firm. All results are estimates.

All guides

• UK Income Tax bands 2026/27 — UK Income Tax bands for 2026/27: 20% basic rate to £50,270, 40% higher rate to £125,140, 45% above. Personal Allowance £12,570.
• Scottish Income Tax bands 2026/27 — Scottish Income Tax bands for 2026/27: starter 19%, basic 20%, intermediate 21%, higher 42%, advanced 45% and top 48%, with thresholds.
• Salary sacrifice explained — What salary sacrifice is, how it reduces Income Tax and National Insurance in 2026/27, and how it compares with net pay and relief at source pension contributions.
• Student loan repayment thresholds 2026/27 — Student loan repayment thresholds for 2026/27: Plan 1 £26,900, Plan 2 £29,385, Plan 4 £33,795, Plan 5 £25,000, Postgraduate £21,000.
• High Income Child Benefit Charge explained — How the High Income Child Benefit Charge works in 2026/27: 1% of Child Benefit is repaid for every £200 of adjusted net income above £60,000, reaching 100% at £80,000.
• The £100k tax trap: Personal Allowance taper — Why income between £100,000 and £125,140 faces a 60% effective Income Tax rate in 2026/27, how the Personal Allowance taper works and what affects it.