FullWorkings UK tax and finance calculators

Where the rates come from

2026-27

Every figure this site uses, for 2026-27, and where each one came from.

53 of 53 have been read against the gov.uk page they cite by a person, who recorded the date and the sentence they read. The rest are shown with their source so you can check them yourself. Verification expires on its own when gov.uk rewrites the wording.

Income Tax – England, Wales and Northern Ireland

Personal AllowanceChecked 2026-08-30 against gov.uk£12,570
Income at which the allowance starts to taperChecked 2026-08-30 against gov.uk£100,000
Allowance lost per £1 of income above the thresholdChecked 2026-08-30 against gov.uk50%
Basic rateChecked 2026-08-30 against gov.uk20%
Higher rateChecked 2026-08-30 against gov.uk40%
Additional rateChecked 2026-08-30 against gov.uk45%
Basic rate applies up toChecked 2026-08-31 against gov.uk£37,700
Higher rate applies up toChecked 2026-08-31 against gov.uk£125,140

Income Tax – Scotland

Starter rateChecked 2026-08-30 against gov.uk19%
Basic rateChecked 2026-08-30 against gov.uk20%
Intermediate rateChecked 2026-08-30 against gov.uk21%
Higher rateChecked 2026-08-30 against gov.uk42%
Advanced rateChecked 2026-08-30 against gov.uk45%
Top rateChecked 2026-08-30 against gov.uk48%
Starter rate applies up toChecked 2026-08-31 against gov.uk£3,967
Basic rate applies up toChecked 2026-08-31 against gov.uk£16,956
Intermediate rate applies up toChecked 2026-08-31 against gov.uk£31,092
Higher rate applies up toChecked 2026-08-31 against gov.uk£62,430
Advanced rate applies up toChecked 2026-08-31 against gov.uk£125,140

National Insurance

Monthly primary thresholdChecked 2026-08-31 against gov.uk£1,048
Monthly upper earnings limitChecked 2026-08-31 against gov.uk£4,189
Between the primary threshold and the upper earnings limitChecked 2026-08-31 against gov.uk8%
Above the upper earnings limitChecked 2026-08-31 against gov.uk2%

Student loans

Plan 1 monthly thresholdChecked 2026-08-31 against gov.uk£2,241.66
Plan 2 monthly thresholdChecked 2026-08-31 against gov.uk£2,448.75
Plan 4 monthly thresholdChecked 2026-08-31 against gov.uk£2,816.25
Plan 5 monthly thresholdChecked 2026-08-31 against gov.uk£2,083.33
Plans 1, 2, 4 and 5Checked 2026-08-31 against gov.uk9%
Postgraduate loan monthly thresholdChecked 2026-08-31 against gov.uk£1,750
Postgraduate loanChecked 2026-08-31 against gov.uk6%

Child Benefit

Eldest or only child, a weekChecked 2026-08-30 against gov.uk£27.05
Each additional child, a weekChecked 2026-08-30 against gov.uk£17.90

High income child benefit charge

Income at which the charge startsChecked 2026-08-30 against gov.uk£60,000
Income at which all of it is charged backChecked 2026-08-30 against gov.uk£80,000
Income step that adds one percentage pointChecked 2026-08-30 against gov.uk£200
Charged per step above the thresholdChecked 2026-08-30 against gov.uk1%

Inheritance Tax

The basic thresholdChecked 2026-08-31 against gov.uk£325,000
Extra threshold for a home left to descendantsChecked 2026-08-31 against gov.uk£175,000
Estate value at which the residence band tapersChecked 2026-08-31 against gov.uk£2,000,000
Residence band lost per £1 of estate above itChecked 2026-08-31 against gov.uk50%
Standard rateChecked 2026-08-31 against gov.uk40%
Reduced rate when 10% or more goes to charityChecked 2026-08-31 against gov.uk36%
Leave this share of the net estate to charity for the reduced rateChecked 2026-08-31 against gov.uk10%
Gifts you can make each year with no Inheritance TaxChecked 2026-08-31 against gov.uk£3,000
Small gifts, per person per yearChecked 2026-08-31 against gov.uk£250
Tax on a gift 3 to 4 yearsChecked 2026-08-31 against gov.uk32%
Tax on a gift 4 to 5 yearsChecked 2026-08-31 against gov.uk24%
Tax on a gift 5 to 6 yearsChecked 2026-08-31 against gov.uk16%
Tax on a gift 6 to 7 yearsChecked 2026-08-31 against gov.uk8%
Tax on a gift 7 or moreChecked 2026-08-31 against gov.uk0%

Construction Industry Scheme

Registered subcontractorChecked 2026-08-30 against gov.uk20%
Not registered with HMRCChecked 2026-08-30 against gov.uk30%
Gross payment statusChecked 2026-08-30 against gov.uk0%

How this page is kept true

It is generated from the same file the calculators read, every time the site is built. Nothing here is typed by hand, so it cannot describe a rate the calculators are not actually using.

Each figure records the page it came from and, once a person has read it there, the date and the sentence they read. That sentence is hashed – so when gov.uk rewrites the wording, the check stops matching and the figure goes back to unverified rather than quietly staying green. A weekly job re-reads every source and raises an issue when one changes.

Rates live in dated data, never in code. A percentage written into a calculator would be a bug, because it could not appear on this page.

Generated from the rate data on every build Take-home pay