HMRC-verified UK salary, tax, NI and pension guides plus tax-trap explainers. Updated when rules change.https://salarytax.uk/en-gbhttps://salarytax.uk/inside-vs-outside-ir35/https://salarytax.uk/inside-vs-outside-ir35/Compare contractor take-home inside vs outside IR35 in 2026/27 across day rates from £350 to £800. Outside IR35 nets £5-25k more a year depending on rate, but only if the engagement genuinely qualifies.Thu, 21 May 2026 00:00:00 GMTir35contractorumbrellalimited companyhttps://salarytax.uk/40-percent-tax-bracket/https://salarytax.uk/40-percent-tax-bracket/The 40% UK Income Tax higher rate starts at £50,270 of gross income for 2026/27, adding 2% NI to give a 42% combined marginal rate. Worked take-home figures from £50k to £99k.Thu, 21 May 2026 00:00:00 GMThigher rateincome taxtax bandshttps://salarytax.uk/45-percent-tax-bracket/https://salarytax.uk/45-percent-tax-bracket/The UK 45% Additional Rate of Income Tax starts at £125,140 of gross income for 2026/27. Combined with 2% NI the effective marginal rate is 47%. Worked take-home figures from £125k to £250k.Thu, 21 May 2026 00:00:00 GMTadditional rateincome taxtax bandshigh earnerhttps://salarytax.uk/high-income-child-benefit-charge/https://salarytax.uk/high-income-child-benefit-charge/The £60,000 to £80,000 HICBC band claws back UK Child Benefit at 1% per £200 of adjusted net income. Worked examples for 1-4 children plus pension sacrifice escape route.Thu, 21 May 2026 00:00:00 GMThicbcchild benefitadjusted net incomehttps://salarytax.uk/isa-allowance/https://salarytax.uk/isa-allowance/UK Individual Savings Account (ISA) allowance for 2026/27: £20,000 across Cash, Stocks & Shares, Innovative Finance and Lifetime ISAs. Plus £9,000 Junior ISA. All gov.uk verified.Thu, 21 May 2026 00:00:00 GMTisasavingsallowanceshttps://salarytax.uk/national-insurance-rates/https://salarytax.uk/national-insurance-rates/UK National Insurance rates and bands for 2026/27. Class 1 employee 8% / 2%, employer 15.05%, Class 2 voluntary £3.45/wk, Class 4 self-employed 6% / 2%. All gov.uk verified.Thu, 21 May 2026 00:00:00 GMTnational insurancenicsclass 1class 4https://salarytax.uk/personal-allowance/https://salarytax.uk/personal-allowance/UK Personal Allowance for 2026/27 is £12,570 - the tax-free slice of income. Frozen since April 2021. Tapers above £100,000 of adjusted net income.Thu, 21 May 2026 00:00:00 GMTpersonal allowanceincome taxtax-freehttps://salarytax.uk/mtd-itsa-2026/https://salarytax.uk/mtd-itsa-2026/HMRC's Making Tax Digital for Income Tax Self Assessment (MTD ITSA) becomes mandatory from April 2026 for self-employed and landlords with income above £50,000. Quarterly digital submissions to HMRC.Thu, 21 May 2026 00:00:00 GMTmtdself assessmenthmrclandlordsself-employedhttps://salarytax.uk/personal-savings-allowance/https://salarytax.uk/personal-savings-allowance/UK Personal Savings Allowance for 2026/27: £1,000 tax-free interest for basic-rate taxpayers, £500 for higher-rate, £0 for additional-rate. Plus £5,000 starting rate for savings if non-savings income is low.Thu, 21 May 2026 00:00:00 GMTsavingsallowancesinteresthttps://salarytax.uk/dividend-allowance/https://salarytax.uk/dividend-allowance/UK Dividend Allowance for 2026/27: £500 tax-free dividends, then 8.75% basic, 33.75% higher, 39.35% additional rate. Allowance cut from £2,000 in 2023/24 to £500 in 2024/25.Thu, 21 May 2026 00:00:00 GMTdividendsallowanceslimited companyhttps://salarytax.uk/workplace-pension-auto-enrolment/https://salarytax.uk/workplace-pension-auto-enrolment/UK workplace pension auto-enrolment for 2026/27: 3% employer, 5% employee = 8% total of qualifying earnings band £6,240-£50,270. Worked figures across common salaries.Thu, 21 May 2026 00:00:00 GMTpensionauto-enrolmentworkplace pensionhttps://salarytax.uk/ev-salary-sacrifice/https://salarytax.uk/ev-salary-sacrifice/UK electric-vehicle salary sacrifice 2026/27: 4% BIK rate on fully electric company cars beats petrol / diesel BIK by 8-32 percentage points. Net cost savings of 30-55% on lease cost depending on tax band.Thu, 21 May 2026 00:00:00 GMTsalary sacrificeelectric vehiclebikcompany carhttps://salarytax.uk/cycle-to-work-scheme/https://salarytax.uk/cycle-to-work-scheme/UK Cycle to Work Scheme 2026/27 - salary sacrifice for a bike + safety equipment. Saves 28% (basic rate) to 47% (additional rate) of headline cost. Limit raised to £3,000+ since the 2019 reform.Thu, 21 May 2026 00:00:00 GMTsalary sacrificecycle to workbenefitshttps://salarytax.uk/apprenticeship-levy/https://salarytax.uk/apprenticeship-levy/UK Apprenticeship Levy 2026/27 - 0.5% of pay bill above the £15,000 levy allowance. Mandatory for employers with annual pay bill over £3 million. Funds the Apprenticeship Service.Thu, 21 May 2026 00:00:00 GMTapprenticeship levyemployerpayrollhttps://salarytax.uk/tronc-tips-tax/https://salarytax.uk/tronc-tips-tax/UK tronc and tips taxation 2026/27. Pooled tronc administered by a troncmaster: Income Tax via PAYE, no NI. Direct tips kept by individual: IT yes, NI yes if employer is involved.Thu, 21 May 2026 00:00:00 GMTtronctipshospitalitypayehttps://salarytax.uk/trivial-benefits-50/https://salarytax.uk/trivial-benefits-50/UK Trivial Benefits exemption 2026/27: employers can give tax-free gifts up to £50 per occasion. £300 annual cap for directors. Cash and cash-equivalents excluded.Thu, 21 May 2026 00:00:00 GMTtrivial benefitsemployee benefitstax-freehttps://salarytax.uk/tax-year-end-checklist/https://salarytax.uk/tax-year-end-checklist/UK tax year ends 5 April. 8 use-it-or-lose-it allowances to action for 2026/27: ISA £20k, pension £60k, CGT £3k, Marriage Allowance £252, Gift Aid.Thu, 21 May 2026 00:00:00 GMTtax year endallowanceschecklistplanninghttps://salarytax.uk/umbrella-vs-ltd-contractor/https://salarytax.uk/umbrella-vs-ltd-contractor/Side-by-side comparison of umbrella PAYE and Limited Company outside-IR35 contracting in 2026/27. Worked take-home at £350, £500, £700 and £1,000 day rates, weekly umbrella margins, employer NI flow, plus a decision tree for short vs long engagements.Thu, 21 May 2026 00:00:00 GMTcontractorumbrellalimited companyir35https://salarytax.uk/salary-sacrifice-vs-relief-at-source/https://salarytax.uk/salary-sacrifice-vs-relief-at-source/UK pension tax relief in 2026/27: salary sacrifice, net pay arrangement, and relief at source compared on a £4,000 contribution across four salary bands. Salary sacrifice wins by 8 - 13 percentage points on relief because it also escapes employee NI.Thu, 21 May 2026 00:00:00 GMTsalary sacrificepensionrelief at sourcenet payhttps://salarytax.uk/high-earner-tax-planning-checklist/https://salarytax.uk/high-earner-tax-planning-checklist/Hit the £100,000 zone in 2026/27 and the effective marginal jumps to 62% in the PA-taper band before dropping to 47% above £125,140. 8 moves to escape the 62% trap: pension sacrifice, bonus sacrifice, ISA, CGT timing, Gift Aid, EIS/VCT, spouse-split.Thu, 21 May 2026 00:00:00 GMThigh earnertax planningchecklist100khttps://salarytax.uk/first-time-buyer-stamp-duty-checklist/https://salarytax.uk/first-time-buyer-stamp-duty-checklist/UK first-time buyer stamp duty rules 2026/27: SDLT 0% to £300k, 5% to £500k, no relief above £500k. Scotland LBTT FTB £175k nil-rate. Wales LTT no FTB relief. 8-point checklist with worked examples.Thu, 21 May 2026 00:00:00 GMTstamp dutyfirst time buyersdltlbttltthttps://salarytax.uk/guides/2026-27-tax-year-changes/https://salarytax.uk/guides/2026-27-tax-year-changes/UK tax changes from 6 April 2026 - Scottish bands widened, Class 2 NI £3.65/wk, SMP £194.32/wk, redundancy cap £751. What stays frozen in 2026/27.Sun, 19 Apr 2026 00:00:00 GMT2026/27 tax year changesuk tax changes 2026april 2026 tax updatesnew tax year 2026 uktax rates 2026 2027https://salarytax.uk/guides/child-benefit-claim-2026-27/https://salarytax.uk/guides/child-benefit-claim-2026-27/UK Child Benefit 2026/27 - how to claim, weekly rates (£26.05 first child, £17.25 subsequent), National Insurance credits, and when HICBC applies above £60k.Sun, 19 Apr 2026 00:00:00 GMTchild benefit uk 2026claim child benefitchild benefit rates 2026child benefit national insurance creditschild benefit hicbchttps://salarytax.uk/guides/company-car-tax-2026-27/https://salarytax.uk/guides/company-car-tax-2026-27/UK company car tax 2026/27 - 4% BIK on electric vs 30%+ on petrol. CO2 bands, P11D × % × marginal rate formula, and worked examples for higher-rate drivers.Sun, 19 Apr 2026 00:00:00 GMTcompany car tax 2026bik rates 2026/27electric company car taxcompany car calculatorbik electric vehiclecompany car ukhttps://salarytax.uk/guides/emergency-tax-what-to-do/https://salarytax.uk/guides/emergency-tax-what-to-do/Emergency tax codes (0T, BR, W1/M1/X) apply when HMRC is missing info at a new job. Why they're triggered, how much extra you pay, and how to claim a refund.Sun, 19 Apr 2026 00:00:00 GMTemergency taxemergency tax code0t tax codebr w1 m1emergency tax refundwhy am i on emergency taxhttps://salarytax.uk/guides/hicbc-explained/https://salarytax.uk/guides/hicbc-explained/HICBC 2026/27 - charge starts at £60,000, full clawback at £80,000. How the 1% per £200 taper works and how pension contributions cut the charge.Sun, 19 Apr 2026 00:00:00 GMThigh income child benefit chargehicbc 2026hicbc calculatorchild benefit taxhicbc threshold 2026/27child benefit clawbackhttps://salarytax.uk/guides/how-to-check-tax-code/https://salarytax.uk/guides/how-to-check-tax-code/Step-by-step guide to checking your UK tax code via payslip, P60 or Personal Tax Account - what 1257L, BR, D0, K mean and what to do if it's wrong.Sun, 19 Apr 2026 00:00:00 GMThow to check tax codecheck my tax code uktax code wrong1257l tax code checktax code hmrchttps://salarytax.uk/guides/making-tax-digital-2026/https://salarytax.uk/guides/making-tax-digital-2026/MTD for Income Tax - mandatory from 6 April 2026 for sole traders and landlords with qualifying income over £50,000. What changes, software, quarterly updates.Sun, 19 Apr 2026 00:00:00 GMTmaking tax digitalmtd for income taxmtd 2026mtd self employedmtd landlordquarterly tax updates hmrchttps://salarytax.uk/guides/marriage-allowance-2026-27/https://salarytax.uk/guides/marriage-allowance-2026-27/Marriage Allowance transfers £1,260 of PA from a lower earner to a basic-rate spouse, saving up to £252 in Income Tax. Who qualifies and how to claim.Sun, 19 Apr 2026 00:00:00 GMTmarriage allowancemarriage allowance ukmarriage allowance how to claimmarriage allowance 2026/27married couples tax breakcan i claim marriage allowancehttps://salarytax.uk/guides/national-insurance-explained/https://salarytax.uk/guides/national-insurance-explained/UK National Insurance 2026/27 - Class 1-4 rates and thresholds, qualifying years for State Pension, and when voluntary top-ups are worth paying.Sun, 19 Apr 2026 00:00:00 GMTnational insurance explainedni rates 2026/27class 1 niclass 2 ni self employedclass 4 nivoluntary ni contributionshttps://salarytax.uk/guides/paye-explained/https://salarytax.uk/guides/paye-explained/PAYE is how HMRC collects Income Tax and NI from your salary each month. How it works, what your tax code does, and how to check you're being taxed correctly.Sun, 19 Apr 2026 00:00:00 GMTwhat is payepaye ukpay as you earnpaye explainedhow paye workscheck my tax codehttps://salarytax.uk/guides/personal-tax-account-guide/https://salarytax.uk/guides/personal-tax-account-guide/Your HMRC Personal Tax Account 2026/27 - sign in, check tax code, State Pension, Self Assessment, Child Benefit, Marriage Allowance without calling HMRC.Sun, 19 Apr 2026 00:00:00 GMTpersonal tax accounthmrc logincheck tax code onlinegovernment gatewayhmrc online serviceshttps://salarytax.uk/guides/salary-sacrifice-explained/https://salarytax.uk/guides/salary-sacrifice-explained/Salary sacrifice swaps gross pay for a benefit - pension, EV, cycle-to-work - saving you Income Tax and NI. How it works, the limits, and when it backfires.Sun, 19 Apr 2026 00:00:00 GMTsalary sacrificesalary sacrifice uksalary sacrifice pensionsalary sacrifice evcycle to work schemesalary sacrifice explainedhttps://salarytax.uk/guides/second-job-tax-explained/https://salarytax.uk/guides/second-job-tax-explained/How UK tax works on a second job 2026/27 - why you get BR or D0 code, when to adjust your Personal Allowance split, and avoid over-paying PAYE.Sun, 19 Apr 2026 00:00:00 GMTsecond job tax ukbr tax code second jobd0 tax codetwo jobs tax 2026split personal allowancehttps://salarytax.uk/guides/self-assessment-2026-27/https://salarytax.uk/guides/self-assessment-2026-27/HMRC Self Assessment 2026/27 - who must file, the 5 October registration deadline, 31 January online filing, how to pay, and the penalties for missing a date.Sun, 19 Apr 2026 00:00:00 GMTself assessment 2026/27self assessment deadlineself assessment tax returnwhen is self assessment duehmrc tax return 2026self assessment penaltyhttps://salarytax.uk/guides/sole-trader-vs-limited-company-2026-27/https://salarytax.uk/guides/sole-trader-vs-limited-company-2026-27/UK sole trader vs limited company 2026/27 - Income Tax + NI vs Corporation Tax + dividends. Worked examples at £30k, £60k, £100k and £150k profit.Sun, 19 Apr 2026 00:00:00 GMTsole trader vs limited companylimited company taxself employed vs ltd cocorporation tax 2026/27ltd company tax savingssole trader or limitedhttps://salarytax.uk/guides/statutory-pay-rates-2026-27/https://salarytax.uk/guides/statutory-pay-rates-2026-27/HMRC statutory pay 2026/27 - SMP £194.32/week, redundancy cap £751, Blind Person's Allowance £3,250. What changed from 2025/26 and who it affects.Sun, 19 Apr 2026 00:00:00 GMTstatutory maternity pay 2026smp rate 2026/27statutory redundancy cap 2026blind persons allowance 2026statutory rates 2026dwp uprating 2026https://salarytax.uk/guides/tax-free-allowances-2026-27/https://salarytax.uk/guides/tax-free-allowances-2026-27/Every UK tax-free allowance for 2026/27 - Personal, Marriage, Blind Person's, Dividend, Personal Savings, Starting Rate for Savings, Trading, Property and ISA.Sun, 19 Apr 2026 00:00:00 GMTtax free allowances ukpersonal allowance 2026/27dividend allowance 2026/27personal savings allowanceuk tax reliefsisa allowance 2026/27https://salarytax.uk/guides/tax-free-savings-allowances-uk/https://salarytax.uk/guides/tax-free-savings-allowances-uk/Every UK tax-free savings and investment allowance 2026/27 - ISA £20,000, pension £60,000, dividend £500, CGT £3,000, savings interest £500/£1,000, gift aid.Sun, 19 Apr 2026 00:00:00 GMTisa allowance 2026pension annual allowance 2026dividend allowance 2026cgt allowance 2026savings allowance ukhttps://salarytax.uk/guides/working-from-home-tax-relief/https://salarytax.uk/guides/working-from-home-tax-relief/Claim £6/week WFH tax relief for 2026/27 - eligibility, how to claim via HMRC, and why "hybrid by choice" workers no longer qualify.Sun, 19 Apr 2026 00:00:00 GMTwork from home tax relief 2026wfh tax relief ukhmrc work from home claim£6 a week tax reliefhybrid working tax reliefhttps://salarytax.uk/guides/ir35-explained/https://salarytax.uk/guides/ir35-explained/IR35 for 2026/27 - the status tests, off-payroll rules, and inside vs outside take-home compared. Why the tax advantage narrowed after the 2024 reforms.Fri, 17 Apr 2026 00:00:00 GMTir35 explainedinside ir35outside ir35off-payroll working rulescontractor tax ukhttps://salarytax.uk/guides/pension-auto-enrolment/https://salarytax.uk/guides/pension-auto-enrolment/UK workplace pension auto-enrolment - who's enrolled, 5%/3% minimums, salary sacrifice vs relief-at-source, and when opting out actually makes sense.Fri, 17 Apr 2026 00:00:00 GMTpension auto enrolment ukworkplace pensionpension contributions uksalary sacrifice pensionpension tax reliefhttps://salarytax.uk/guides/scottish-income-tax/https://salarytax.uk/guides/scottish-income-tax/Scottish Income Tax 2026/27 - the six bands (Starter to Top), how they differ from rest-of-UK rates, and worked examples at every salary level.Fri, 17 Apr 2026 00:00:00 GMTscottish income taxscotland tax bandsscottish tax rates 2026sritrest of uk vs scotland taxhttps://salarytax.uk/guides/student-loan-plans-explained/https://salarytax.uk/guides/student-loan-plans-explained/Which UK student loan plan are you on? Plan 1, 2, 4 (Scotland), 5 (post-Aug-2023), Postgraduate - thresholds, rates, interest, and when overpaying makes sense.Fri, 17 Apr 2026 00:00:00 GMTstudent loan ukplan 2 student loanplan 5 student loanstudent loan repaymentpostgraduate loan ukhttps://salarytax.uk/guides/understanding-uk-tax-codes/https://salarytax.uk/guides/understanding-uk-tax-codes/Full UK tax code guide for 2026/27 - what 1257L, BR, D0, D1, K, NT, M, N and W1/M1 emergency codes mean, when they're used, and how to fix a wrong code.Fri, 17 Apr 2026 00:00:00 GMTuk tax code1257l explainedbr tax codeemergency tax codek tax codehttps://salarytax.uk/60-percent-tax-trap/https://salarytax.uk/60-percent-tax-trap/Earn between £100,000 and £125,140 in 2026/27 and your effective marginal tax rate hits 60% (62% including NI). Worked examples and pension sacrifice maths to stay below £100,000.Fri, 17 Apr 2026 00:00:00 GMTtax trappersonal allowance taper100kpension sacrificehttps://salarytax.uk/100k-tax-trap/https://salarytax.uk/100k-tax-trap/Crossing £100,000 in 2026/27 triggers the Personal Allowance taper - £25,140 of additional gross only adds a small fraction in take-home. Worked examples, pension sacrifice maths, plus the childcare cliff for parents.Fri, 17 Apr 2026 00:00:00 GMTtax trappersonal allowance taper100kchildcare cliff