Reference
Every figure our calculators use, in one place, with the GOV.UK page each one came from.
| Band | Taxable income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Basic rate | £12,571 – £50,270 | 20% |
| Higher rate | £50,271 – £125,140 | 40% |
| Additional rate | Over £125,140 | 45% |
The Personal Allowance reduces by £1 for every £2 of income over £100,000, reaching zero at £125,140.
| Band | Taxable income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Starter rate | £12,571 – £16,537 | 19% |
| Basic rate | £16,538 – £29,526 | 20% |
| Intermediate rate | £29,527 – £43,662 | 21% |
| Higher rate | £43,663 – £75,000 | 42% |
| Advanced rate | £75,001 – £125,140 | 45% |
| Top rate | Over £125,140 | 48% |
Scottish rates apply to earned income only. Savings and dividend income is taxed at the rates above for the rest of the UK.
| Earnings | Weekly | Yearly | Rate |
|---|---|---|---|
| Below the primary threshold | Up to £129 | Up to £6,708 | 0% |
| Main rate | £129 – £967 | £6,708 – £50,284 | 8% |
| Above the upper earnings limit | Over £967 | Over £50,284 | 2% |
National Insurance is the same across the whole UK, including Scotland. The Personal Allowance does not apply to it.
| Plan | Threshold | Rate above |
|---|---|---|
| Plan 1 | £26,900 | 9% |
| Plan 2 | £29,385 | 9% |
| Plan 4 (Scotland) | £33,795 | 9% |
| Plan 5 | £25,000 | 9% |
| Postgraduate Loan | £21,000 | 6% |
You repay on income above the threshold only. If you have both an undergraduate and a Postgraduate Loan, you repay on both.
| Flat weekly rate | £123.25 |
|---|---|
| Low earner rate | 80% of average weekly earnings, if lower |
| Waiting days | 0 — paid from day one |
| Maximum duration | 28 weeks |
| Lower Earnings Limit | Removed — everyone qualifies |
Waiting days and the Lower Earnings Limit were both abolished on 6 April 2026. Calculators still showing "first three days unpaid" are out of date.
| Redundancy — weekly pay cap | £751 |
|---|---|
| Redundancy — maximum payment | £22,530 |
| Redundancy — years counted | 20 maximum |
| Redundancy — aged 41+ | 1.5 weeks per year |
| Redundancy — aged 22–40 | 1 week per year |
| Redundancy — under 22 | 0.5 week per year |
| Notice — maximum statutory | 12 weeks |
| Holiday entitlement | 5.6 weeks, capped at 28 days |
Every figure above comes from GOV.UK. Check any of them yourself:
Our methodology page explains exactly how each figure is applied.
Figures for the 2026/27 tax year, checked against GOV.UK on 14 September 2026.
* Estimates only, based on the figures you enter and a standard tax code. Not advice, and not affiliated with HMRC or any government department. 2026/27 figures — how we calculate.