● § 01 · Active fiscal framework Effective 06/04/2026

UK Tax Year 2026/2027 breakdown

Current Tax Year

The active 2026/27 UK fiscal framework: personal allowance, income tax bands (England/Wales/NI and Scotland), Class 1 employee National Insurance, and the structural allowance taper. Compiled against the locked HMRC ruleset.

Personal allowance

£12,570

frozen since 2021/22

Higher rate from

£50,270

40% marginal

Additional rate from

£125,140

45% marginal

View full 2026/2027 breakdown Just need a fast check? Use takehome-calculator.uk

§ 02 · Archive

Historical Tax Year Registry

3 years indexed
Verified against gov.uk publications

Prior year Historical

Tax Year 2025/2026

Archived 2025/26 UK fiscal framework: identical band structure to 2026/27 (fifth year of the threshold freeze), Class 1 National Insurance, and the £100k Personal Allowance taper.

View Rates & Allowances 06/04/25 – 05/04/26

Prior year Historical

Tax Year 2024/2025

Archived 2024/25 UK fiscal framework: introduction of the Scottish 6-band system with the 45% Advanced Rate, and the historic permanent cut of Class 1 employee National Insurance to 8%.

View Rates & Allowances 06/04/24 – 05/04/25

Prior year Historical

Tax Year 2023/2024

Archived 2023/24 UK fiscal framework: the historic lowering of the Additional Rate threshold to £125,140, and the complex mid-year split-rate employee National Insurance cut from 12% to 10%.

View Rates & Allowances 06/04/23 – 05/04/24

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