UK tax cheat sheet 2026/27
Every headline UK tax figure for 2026/27 on one printable page, each marked with whether it changed at the April rollover or was held.
The numbers only, and a second column most rate tables do not carry: whether each figure moved at the April rollover or was held. That is the thing a reference page is actually consulted for - not what the number is, which is public, but how long you can trust it.
It is computed by diffing this year's ruleset against 2025/26, not maintained by hand. For the mechanism behind any of it read how UK tax works; for the full year-on-year comparison, the 2026/27 changes.
What moved, and what held
8 of these 16 headline figures changed on 6 April and 7 were held. Any remainder is a figure this site does not model for 2025/26, so whether it moved cannot be said either way.
| Figure | 2026/27 | 2025/26 | Status |
|---|---|---|---|
| Personal Allowance | £12,570 | £12,570 | Frozen to 5 April 2031 |
| Higher-rate threshold (taxable) | £37,700 | £37,700 | Frozen to 5 April 2031 |
| Additional-rate threshold (taxable) | £125,140 | £125,140 | Frozen to 5 April 2031 |
| NI Primary Threshold | £12,570 | £12,570 | Unchanged |
| NI Lower Earnings Limit | £6,708 | £6,500 | Changed in April |
| Employer secondary threshold | £5,000 | £5,000 | Unchanged |
| Class 2 weekly rate | £3.65 | £3.50 | Changed in April |
| Class 2 Small Profits Threshold | £7,105 | £6,845 | Changed in April |
| Dividend Allowance | £500 | £500 | Unchanged |
| Dividend ordinary rate | 10.75% | 8.75% | Changed in April |
| Blind Person's Allowance | £3,250 | £3,130 | Changed in April |
| Child Benefit, first child | £27.05 | £26.05 | Changed in April |
| HICBC lower threshold | £60,000 | £60,000 | Unchanged |
| ISA allowance | £20,000 | - | Not modelled for 2025/26 |
| Mileage, first 10,000 miles | 55p | 45p | Changed in April |
| Statutory Sick Pay | £123.25 | £118.75 | Changed in April |
"Unchanged" and "frozen" are not the same thing, and the table keeps them apart. Four of these carry a legislated freeze running to 5 April 2031. The others simply have not moved, which is not a commitment that they will not - the Dividend Allowance has sat at £500 for years with no end date attached to it.
Income Tax: England, Wales, Northern Ireland
| Band | Total 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% |
Personal Allowance tapers by £1 for every £2 of income above £100,000, reaching zero at £125,140. Blind Person's Allowance £3,250. Marriage Allowance transfers £1,260, receiver income ceiling £50,270.
Income Tax: Scotland
| Band | Total income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Starter rate | £12,571 - £16,537 | 19% |
| Scottish 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 wages, pensions and other non-savings, non-dividend income only. See England vs Scotland compared.
National Insurance
| Threshold | Weekly | Monthly | Annual |
|---|---|---|---|
| Lower Earnings Limit | £129 | £559 | £6,708 |
| Secondary Threshold | £96 | £417 | £5,000 |
| Primary Threshold | £242 | £1,048 | £12,570 |
| Upper Earnings Limit | £967 | £4,189 | £50,270 |
- Class 1 employee 8% between PT and UEL, 2% above.
- Class 1 employer 15% above the Secondary Threshold. Employment Allowance £10,500.
- Class 2 £3.65 a week, voluntary below the £7,105 Small Profits Threshold and credited above it.
- Class 4 6% between £12,570 and £50,270, 2% above.
Full detail on the National Insurance calculator.
Dividends and savings
| Item | Figure |
|---|---|
| Dividend Allowance | £500 |
| Dividend rates (basic / higher / additional) | 10.75% / 35.75% / 39.35% |
| Personal Savings Allowance (basic / higher / additional) | £1,000 / £500 / £0 |
| Starting rate for savings | £5,000 at 0% |
| Trading allowance / Property allowance | £1,000 / £1,000 |
Capital Gains and Inheritance Tax
| Item | Figure |
|---|---|
| CGT annual exempt amount | £3,000 |
| CGT rates (basic / higher) | 18% / 24% |
| Business Asset Disposal Relief | 18% on the first £1,000,000 lifetime |
| IHT nil-rate band | £325,000 |
| IHT residence nil-rate band | £175,000, tapering above £2,000,000 |
| IHT rate | 40%, or 36% where 10% of the net estate goes to charity |
ISAs and pensions
| Item | Figure |
|---|---|
| ISA allowance | £20,000 |
| Lifetime ISA cap | £4,000 a year, 25% government bonus |
| Junior ISA | £9,000 |
| Pension annual allowance | £60,000 |
| Taper: threshold / adjusted income | £200,000 / £260,000 |
| Minimum tapered allowance | £10,000 |
| Money Purchase Annual Allowance | £10,000 |
From 6 April 2027 the cash ISA limit falls to £12,000 for savers aged under 65 - see the HMRC note.
Statutory pay, benefits and wages
| Item | Figure |
|---|---|
| National Living Wage (21+) | £12.71 an hour |
| 18 to 20 / under 18 / apprentice | £10.85 / £8.00 / £8.00 |
| Statutory Sick Pay | £123.25 a week |
| Statutory Maternity Pay (after 6 weeks at 90%) | £194.32 a week |
| Statutory redundancy weekly cap | £751 |
| Child Benefit (first / additional child) | £27.05 / £17.90 a week |
| HICBC range | £60,000 to £80,000 |
Student loans
| Plan | Threshold | Rate |
|---|---|---|
| Plan 1 (pre-September 2012 England/Wales; Northern Ireland) | £26,900 | 9% |
| Plan 2 (September 2012 onwards, England/Wales) | £29,385 | 9% |
| Plan 4 (Scotland) | £33,795 | 9% |
| Plan 5 (England, courses from August 2023) | £25,000 | 9% |
| Postgraduate Loan | £21,000 | 6% |
Business and motoring
| Item | Figure |
|---|---|
| Corporation Tax small profits / main rate | 19% / 25% |
| Marginal relief limits | £50,000 to £250,000 |
| Mileage (car, first 10,000 miles / above) | £0.55 / £0.25 a mile |
| Mileage (motorbike / bicycle / passenger) | £0.24 / £0.20 / £0.05 |
| HMRC interest (late payment / repayment) | Bank Rate + 4% / Bank Rate - 1% (floor 0.5%) |
Stamp Duty Land Tax (England and Northern Ireland)
| Purchase price | Rate |
|---|---|
| £0 - £125,000 | 0% |
| £125,000 - £250,000 | 2% |
| £250,000 - £925,000 | 5% |
| £925,000 - £1,500,000 | 10% |
| Over £1,500,000 | 12% |
First-time buyers pay nothing up to £300,000, with relief withdrawn entirely above £500,000. Additional-property surcharge 5%; non-UK-resident surcharge 2%. Scotland uses LBTT and Wales uses LTT.
Key dates
- 6 April 2026 - 2026/27 begins.
- 31 October 2027 - paper Self Assessment deadline for 2026/27.
- 31 January 2028 - online Self Assessment filing and balancing payment for 2026/27.
- 5 April 2027 - 2026/27 ends; unused ISA and pension allowances are lost.
Month by month, with penalty cliffs: the tax calendar.