Methodology and sources
Every figure the calculators use, where it came from, and the words it was read from. These tables are generated from the data the site actually calculates with, so they cannot drift out of step with the answers you are given.
How a figure gets onto this site
- It is read from a primary source — a gov.uk page, a gov.scot page, or the legislation itself. Never from memory, and never from another calculator.
- It is read a second time, independently, by someone trying to prove the first reading wrong. Where the two disagree, the second reading wins.
- It ships with the URL and the sentence it was taken from. Both appear in the tables below, and every step of a calculation's working that rests on the figure links straight to them.
- If it cannot be confirmed, it does not become a number — or, where leaving it out would distort the answer more than using it, it is used and named in the not confirmed list. Either way the site says so rather than quietly guessing.
What the calculators do not do
2026-27 tax year
- Capital Gains Tax has used one rate pair for residential property and everything else since 30 October 2024 — the 18/24 split here is by the taxpayer's band, not by asset class. A future Budget could unpick that merger, and the data shape would need to grow a per-class table with it.
- The statutory holiday figures are set by the Working Time Regulations, not by a Budget: 5.6 weeks and the 28-day cap predate both datasets and change on their own schedule. The accrual percentage everyone quotes for irregular-hours workers is never stored anywhere in this codebase — it is 5.6 divided by 46.4 and must stay a derivation.
- National Insurance is legally assessed per pay period, not annually. The take-home calculator uses an annual basis by default, which is exact for a steady salary but understates the NI due on a large one-off bonus. Pass periodsPerYear to model it properly.
- Scottish income tax rates apply to non-savings, non-dividend income only. Savings and dividend income is taxed at rUK rates even for Scottish taxpayers.
- Scottish band boundaries were converted from the published total-income ranges by subtracting the £12,570 personal allowance. The top rate boundary of £125,140 is used unconverted because the allowance is already zero at that point.
- The £2,000 cap on NI-exempt salary-sacrificed pension contributions has Royal Assent but does not take effect until the 2029-30 tax year. It must not be applied to any year before then.
- Dividend ordinary and upper rates rose to 10.75% and 35.75% for 2026-27 while the additional rate stayed at 39.35%. This is easy to get wrong from memory — check the source before changing it.
- Where a borrower has loans under more than one undergraduate plan, payroll operates a single deduction rather than one per plan. The engine models this as the lowest threshold, which is the larger repayment. HMRC tells the employer which plan type to run, so the true answer depends on the individual notice.
- Relief at source is claimed by the provider at the rest-of-UK basic rate for every UK taxpayer. A Scottish starter-rate taxpayer therefore receives more relief than the tax they paid, and keeps the difference.
- The property allowance and the finance cost relief rate come from gov.uk guidance pages that state the current rule without carrying a "2026 to 2027" label, unlike the rates tables every other figure here was read from. Both have been unchanged since 2017 and 2020 respectively, but they are the two figures in this dataset a new tax year is least likely to prompt anyone to re-check. Re-read the sources before rolling the year forward.
- The National Minimum Wage changes on 1 April and the tax year starts on 6 April, so the wage floor stored against a tax year is five days out of step with it at each end. It matters only for a sacrifice arranged in that window.
- The company car figures cover a CAR made available for private use: the full CO2 ready reckoner row by row, the plug-in hybrid range bands, the diesel supplement, the cap and the fuel multiplier. They do not cover a van, which is charged a flat benefit under its own rules rather than a percentage of list price, and they do not cover a classic car valued on market value instead of list price, accessories fitted after the car was first made available, or the apportionment for days a car was genuinely unavailable. Each of those is a different calculation, not a different number.
- The finance cost reduction is a reduction in the tax bill, not a deduction from property income. It is given at the basic rate whatever rate the landlord pays, it is capped at the lower of three amounts, and it cannot create a refund. Modelling it as an expense overstates relief for every higher rate landlord.
2025-26 tax year
- The statutory holiday figures are set by the Working Time Regulations, not by a Budget: 5.6 weeks and the 28-day cap predate both datasets and change on their own schedule. The accrual percentage everyone quotes for irregular-hours workers is never stored anywhere in this codebase — it is 5.6 divided by 46.4 and must stay a derivation.
- The 30-hour working-parent childcare entitlement reached children from 9 months only in September 2025 — five months into this tax year. For April to August 2025 an under-3 had 15 funded working-parent hours, so a full-year 2025-26 figure built on 30 hours overstates the early months.
- The property allowance and the finance cost relief rate are quoted from undated gov.uk guidance rather than from a 2025-26 table. Both rules were in force for the whole of this year, but neither source states the year.
- 2025-26 is a closed tax year. It exists so the site can compare years, not so anyone can file on it — a return for 2025-26 was due by 31 January 2027 and the figures here are not a substitute for the return.
- The Scottish starter, basic and intermediate band boundaries all moved for 2026-27. A Scottish taxpayer comparing the two years is mostly seeing that, not a rate change.
- National Insurance is legally assessed per pay period, not annually. The annual basis is exact for a steady salary and understates the NI due on a large one-off bonus.
- Scottish income tax rates apply to non-savings, non-dividend income only. Savings and dividend income was taxed at rUK rates even for Scottish taxpayers.
- Band boundaries here are taken from the "income after allowances" columns of the historical tables, so they are already on taxable income and were not converted.
2024-25 tax year
- Capital gains had two regimes this year. Disposals from 6 April to 29 October 2024 were charged at 10% and 20%, with residential property gains at a separate 18% and 24%. The 30 October 2024 Budget merged the pairs: disposals from that day were charged at 18% and 24% whatever the asset. The engine picks the regime by disposal date, and an undated calculation uses the later one.
- The 30 working-parent childcare hours applied to 3-and-4-year-olds only in 2024-25. Working parents of 2-year-olds could get 15 funded hours from April 2024, and from September 2024 that extended to children from 9 months — two steps inside this one tax year. A full-year figure built on 30 hours overstates the entitlement for any child under 3 throughout, and for under-2s the entitlement did not exist at all until part-way through.
- 2024-25 was the first year of the £60,000 High Income Child Benefit Charge threshold and the £80,000 taper ceiling — the year before, the charge started at £50,000 and completed at £60,000. Comparing across that boundary shows a rule change, not just uprating.
- 2024-25 was the first year of the Scottish advanced rate: the old higher band was split in two on 6 April 2024. A comparison with 2023-24 shows a new band appearing, not a boundary moving.
- 2024-25 was the first year of the pension Lump Sum Allowance — the lifetime allowance was abolished on 6 April 2024 and the £268,275 cap on tax-free cash replaced it at the same cash value most people already faced.
- No Plan 5 student loan repayment was collectable in 2024-25: the earliest Plan 5 repayments were due from April 2026. The threshold is carried here for completeness, and no deduction should be computed against it for this year.
- The statutory holiday figures are set by the Working Time Regulations, not by a Budget: 5.6 weeks and the 28-day cap predate these datasets and change on their own schedule. The accrual percentage everyone quotes for irregular-hours workers is never stored anywhere in this codebase — it is 5.6 divided by 46.4 and must stay a derivation.
- The property allowance and the finance cost relief rate are quoted from undated gov.uk guidance rather than from a 2024-25 table. Both rules were in force for the whole of this year, but neither source states the year.
- 2024-25 is a closed tax year. It exists so the site can compare years, not so anyone can file on it — a return for 2024-25 was due by 31 January 2026, can normally only be amended until 31 January 2027, and the figures here are not a substitute for it.
- National Insurance is legally assessed per pay period, not annually. The annual basis is exact for a steady salary and understates the NI due on a large one-off bonus.
- Scottish income tax rates apply to non-savings, non-dividend income only. Savings and dividend income was taxed at rUK rates even for Scottish taxpayers.
- Band boundaries here are taken from the "income after allowances" columns of the historical tables, so they are already on taxable income and were not converted.
Stamp duty, LBTT and LTT
- Wales has no first-time buyer relief under LTT — the rates page simply carries no such section, and the field is a typed null so a page must say so rather than silently pretend otherwise.
- England's first-time buyer relief is a CLIFF: one pound over the £500,000 cap voids the whole relief and the standard schedule applies to the entire price. The engine must fall back, never clamp.
- Scotland's ADS applies to the WHOLE purchase price at a single rate, unlike England's banded surcharge — modelled as a scalar so it cannot be band-walked by accident.
- The England higher-rates £40,000 floor is mirrored for Scotland's ADS from its own guidance. Wales's higher rates schedule replaces the standard one outright rather than surcharging it.
- appliesFrom marks when every schedule here is simultaneously in force (England's bands reverted 1 April 2025; the ADS moved 5 December 2024; Wales's higher rates moved 11 December 2024). A transaction dated before it needs the historical schedule, which this site does not carry.
Redundancy and termination payments
- Statutory redundancy pay is a floor, not an offer. Most packages beat it, and an employer contract can promise more; nothing here is a ceiling on what can be negotiated.
- The age bands apply to the age at which each YEAR of service was worked, not to the age at redundancy. Someone made redundant at 45 after 20 years earns 1.5 weeks only for the years worked from 41 onwards.
- A week's pay for the statutory calculation is capped, so a high earner's statutory entitlement is far below a week of their real pay. The cap does not apply to anything the employer pays above the statutory minimum.
- The £30,000 threshold is combined across the whole package and applies once. It never covers the notice element, holiday pay, unpaid wages or a bonus, however the settlement agreement describes them.
- Only the tax side is modelled. Whether a redundancy is fair, whether consultation was adequate, and whether a settlement agreement should be signed are employment law questions, and the free route to advice on them is ACAS.
- Statutory redundancy pay itself is not taxable, and the calculator treats it as part of the combined £30,000 rather than as separately exempt — which is how the guidance describes it.
Corporation tax
- The associated company count divides both limits, and it is a control test rather than a shareholding percentage. A company can be associated through a person's associates with no common shareholder on either register, so the count is an accountant's judgement — and getting it wrong puts the whole calculation on the wrong rate rather than slightly out.
- A close investment-holding company gets no marginal relief at all and pays the main rate on every pound however small its profit. Whether a company is one turns on how it holds and uses its assets, which no figure here can decide, so the ordinary trading company is what is modelled.
- Ring fence profits, from oil and gas extraction, are charged under their own rates and their own fraction entirely, and nothing here applies to them.
- The profit figure is taken as given. Working out what it is — capital allowances on equipment, losses brought forward or surrendered within a group, disallowed entertaining, the difference between accounting profit and taxable profit — is the accountancy that precedes this calculation, and none of it happens here.
- An accounting period shorter than twelve months scales both limits down in proportion, and that compounds with the associated company division rather than replacing it. A company in a group of four reporting for six months meets a lower limit an eighth of the headline one.
- Whether a dividend can lawfully be paid is company law, not tax. It must come out of accumulated realised profits, which can include retained profit from earlier years and can be wiped out by earlier losses — so a profitable year does not by itself make a dividend payable, and an unprofitable one does not by itself prevent it.
Inheritance tax
- Both bands are long frozen — the nil rate band at its current level since April 2009, the residence band since 2020-21 (the sourced sentence names that year; no later year has changed it). appliesFrom marks the start of the current frozen configuration.
- Taper relief applies to the TAX on a gift, never to its value, and only exists where gifts have exceeded the nil rate band — a gift the band still covers has no tax to reduce.
- Gifts consume the nil rate band in the order they were made, before the estate touches it. The estate only gets what the last seven years of giving left behind.
- The 36% charity rate uses a simplified baseline here: the chargeable estate after both nil-rate bands, with the charity legacy added back. The statutory Schedule 1A test splits the estate into components and permits merger elections — cases near the 10% line need a practitioner, and the page says so.
- The residence-band taper is measured on the estate before reliefs and exemptions. Business and agricultural property relief, trusts, gifts with reservation of benefit, the downsizing addition, quick-succession relief, normal-expenditure-out-of-income, grossing-up of tax-free legacies and the 2025 residence-based regime for foreign property are all OUT of scope — each can move the answer materially.
- The annual exemption with its one-year carry-forward, the small gift allowance and the wedding gift allowances are all modelled, including the rule that a small gift cannot be combined with any other allowance to the same person. Normal expenditure out of income is NOT modelled: it turns on whether payments are regular and affordable out of income rather than on any figure, so nothing here can decide it.
- Spouse transfers are entered as shares (up to 100%) of today’s bands, which is how the law works — percentages of the band at the second death, not amounts from the first.
Child maintenance
- The leaflet’s shared-care table header reads "More than 175 nights" while the gov.uk overview says "175 nights or more". The overview’s inclusive boundary is used, and its sentence is recorded alongside the leaflet’s — at exactly 175 nights the two published pages disagree by one night.
- Gross income is the HMRC figure for the latest available tax year, less private pension contributions — not this month’s payslip. The official answer can therefore lag a pay rise or a pay cut by a year or more.
- Flat-rate cases driven by benefits behave differently under shared care (52+ nights takes that child to £0); flat-rate-by-low-income cases ignore shared care entirely. The calculator models the income-driven scheme; the benefits list is shown as eligibility prose.
- Local authority overnight care has its own reduction table (up to 5/7ths, and £0 at 263+ nights). It is out of scope here and noted rather than half-modelled.
- Variations — additional income grounds, special expenses — can move any of these figures case by case. This is the standard formula, which is what the CMS itself starts from.
- The scheme is GB-wide DWP policy, not tax law: rates have been stable since 2012, but a reform consultation is live, so re-verify the leaflet before extending this dataset.
Student loan interest and write-off
- Interest terms run by ACADEMIC year (1 September to 31 August) and change every September — a refresh here is a dataset edit, never an engine edit.
- Plan 2 interest is capped. The rule is RPI plus up to 3%, but a cap of 6% currently applies, so with RPI at 4.1% the slide tops out at 6% rather than 7.1%. The cap is government policy rather than a formula, and it can be changed or removed without the underlying rule changing.
- The Plan 2 slide starts at the plan’s own repayment threshold; that figure lives in the tax-year data and is deliberately not duplicated here. A test pins the equality against the guidance’s quoted lower threshold.
- Plan 1 interest is the LOWER of RPI and bank base rate plus 1% — in a low-rate year it sits below RPI, which makes its real interest negative in a today’s-money model. The projection allows that rather than clamping it.
- The RPI base for real-terms arithmetic is derived as the Plan 2 lower rate, which the guidance defines as "the RPI only".
- Write-off cohort exceptions are not modelled: pre-September 2006 Plan 1 loans are written off at age 65, and pre-August 2007 Plan 4 loans at 65 or 30 years, whichever comes first. The engine runs the year-count model that applies to everyone who started since.
- The clock runs from the April repayment was FIRST DUE — usually the April after leaving the course — not from graduation or from the first pound repaid.
Cycle to Work valuations
- The published table says "Negligible" for the oldest rows; it is held here as zero. If a scheme charges a nominal pound for a six-year-old cycle, that is between the scheme and HMRC — the site must not invent a figure for a word.
- The valuation percentages apply to the original price including VAT. HMRC accepts a VAT-exclusive calculation only if VAT is added back to the result, so the calculator asks for the price as paid and applies the percentage to it directly.
- The matrix is HMRC’s simplified approach. An employer may instead demonstrate an actual lower market value — the table is a safe harbour, not a floor.
- The DfT guidance PDF is the primary statement of the scheme conditions (50% qualifying use, no ownership during hire, whole-workforce availability, no value limit). Its worked examples predate current NI rates, so nothing numeric is read from it except the 50% share.
- The employee-side saving is computed entirely by the take-home engine: the hire is an exempt benefit under s.244 ITEPA 2003, so no benefit-in-kind figure exists to hold here.
Company car percentages, announced ahead
- These are announced-ahead rates: legislated intent that a future Budget can still move. Every chart drawn from them says so.
- From 2028-29 the whole 1-50 g/km band carries one flat percentage — the published sentence gives a single figure for the band, which is what makes electric range irrelevant from that year, and why the plug-in hybrid line on the chart jumps.
- The diesel supplement is not mentioned in the 2028-30 policy statement. The trajectory assumes it continues, capped at each year’s published maximum — an assumption, and labelled as one.
- Beyond-2027 percentages for 51 g/km and up are published as a per-year delta on the 2027-28 table, not as rows; the chart applies exactly that delta under exactly the published caps rather than inventing a table nobody has printed.
Every figure and its source
492 figures across 11 datasets, last checked 2026-09-08. The current tax year is open below; the closed years and the datasets that run on their own cadence are folded, because the evidence should be complete without the page being unreadable.
2026-27 tax year — 131 figures
The current year — the one every calculator uses unless you pick another.
| Figure | Read from | Source |
|---|---|---|
| allowances.blindPersonsAllowance | “Blind Person's Allowance: £3,250” | gov.uk |
| allowances.dividendAllowance | “Dividend allowance: £500” | gov.uk |
| allowances.dividendRates | “Dividend ordinary rate 10.75%, dividend upper rate 35.75%, dividend additional rate 39.35%” | gov.uk |
| allowances.marriageAllowance | “Marriage Allowance: £1,260” | gov.uk |
| allowances.personalSavingsAllowance | “Basic rate £1,000, Higher rate £500, Additional rate £0” | gov.uk |
| allowances.startingRateForSavingsLimit | “Starting rate for savings: 0% — Up to £5,000 (2026 to 2027)” | gov.uk |
| allowances.startingRateTaper | “Every £1 of other income above your Personal Allowance reduces your starting rate for savings by £1. … You’re not eligible for the starting rate for savings if your other income is £17,570 or more” | gov.uk |
| capitalGains.annualExemptAmount | “For the 2026 to 2027 tax year the allowance is £3,000” | gov.uk |
| capitalGains.badr.lifetimeLimit | “You can claim a total of £1 million in Business Asset Disposal Relief over your lifetime.” | gov.uk |
| capitalGains.badr.rate | “From 6 April 2026 you'll pay 18% if you're a sole trader, partnership or trustee and your gains qualify for Business Asset Disposal Relief.” | gov.uk |
| capitalGains.lossClaimYears | “You do not have to report losses straight away - you can claim up to 4 years after the end of the tax year that you disposed of the asset.” | gov.uk |
| capitalGains.lossesBroughtForward | “If they reduce your gain to the tax-free allowance, you can carry forward the remaining losses to a future tax year.” | gov.uk |
| capitalGains.lossesSameYear | “When you report a loss, the amount is deducted from the gains you made in the same tax year.” | gov.uk |
| capitalGains.lossOrder | “Deduct total losses of the year from total gains … Deduct the annual exempt amount … You compare this figure with the total losses brought forward and set the smaller of the two against the net gain … You have used only part of the losses brought forward. The balance is carried forward” | gov.uk |
| capitalGains.rates | “If this amount is within the basic Income Tax band, you'll pay 18% on your gains made from 6 April 2026 … you'll pay 24% on your gains from 6 April 2026.” | gov.uk |
| childcare.adjustedNetIncomeLimit | “you or your partner's expected adjusted net income (including any foreign income) is over £100,000 for the current tax year” | gov.uk |
| childcare.fundedHours.universalHoursPerWeek | “If your child is between 3 and 4 years old and you live in England, you can get 15 hours of free childcare a week for 38 weeks of the year.” | gov.uk |
| childcare.fundedHours.weeksPerYear | “If your child is aged 9 months to 4 years old you can get 30 hours per week of free childcare for 38 weeks of the year.” | gov.uk |
| childcare.fundedHours.workingParentHoursPerWeek | “If your child is aged 9 months to 4 years old you can get 30 hours per week of free childcare for 38 weeks of the year.” | gov.uk |
| childcare.limitEitherParent | “you or your partner’s expected adjusted net income (including any foreign income) is over £100,000 for the current tax year” | gov.uk |
| childcare.minimumIncome.eachParent | “If you’re 19 and your partner is 22, the minimum amount you’ll each need to earn will be different. You’ll need to earn at least £2,256.80 and your partner will need to earn at least £2,643.68 over the 3 months after you apply.” | gov.uk |
| childcare.minimumIncome.hoursPerWeek | “This is the National Minimum Wage or Living Wage for 16 hours a week on average.” | gov.uk |
| childcare.minimumIncome.table | “Minimum income over the 3 months after you apply | Weekly equivalent — Over 21 years: £2,643.68 | £203.36; 18 to 20 years: £2,256.80 | £173.60; Under 18 or an apprentice: £1,664 | £128” | gov.uk |
| childcare.minimumIncome.weeksInPeriod | “You (and your partner, if you have one) must each expect to earn a certain amount over the 3 months after you apply. The amount will depend on your age.” | gov.uk |
| childcare.taxFreeChildcare.maxTopUpPerChildPerYear | “The total top up you can get for each child is £500 every 3 months (up to £2,000 a year).” | gov.uk |
| childcare.taxFreeChildcare.maxTopUpPerChildPerYearDisabled | “This goes up to £1,000 every 3 months if your child is disabled (up to £4,000 a year).” | gov.uk |
| childcare.taxFreeChildcare.topUpRate | “For every £8 you pay into the account, the government will top it up by £2.” | gov.uk |
| companyCar.capitalContributionCap | “The amount to be deducted is the lesser of: the total of the capital sums contributed by the employee in that, and any earlier years, to expenditure on the provision of the car or any qualifying accessory taken into account at Step 2; £5,000” | gov.uk |
| companyCar.co2Bands | “For the tax year 2026 to 2027: 51 to 54: 17%; 55 to 59: 18%; 70 to 74: 21%; 75 to 79: 21%; 150 to 154: 36%; 155 to 159: 37%; 160 to 164: 37%; 165 to 169: 37%; 170 and above: 37%” | gov.uk |
| companyCar.dieselSupplement | “All other Diesel cars from 2018 to 2019 onwards — Supplement 4% from 2018 to 2019. From April 2018, if the diesel car is certified to meet Euro standard 6d do not apply the adjustment for the diesel supplement” | gov.uk |
| companyCar.fuelBenefitMultiplier | “The value of the multiplier for calculating the cash equivalent of the fuel benefit for a car will increase to £29,200 for tax year 2026 to 2027” | gov.uk |
| companyCar.maxPercent | “Subject to the overall maximum percentage of 37% from 2015 to 2016” | gov.uk |
| companyCar.plugInHybridBands | “CO2 emissions (grams per km) 1 to 50, electric mileage range 130 or more: 4%; 70 to 129: 7%; 40 to 69: 10%; 30 to 39: 14%; less than 30: 16% — for the tax year 2026 to 2027” | gov.uk |
| companyCar.zeroEmissionPercent | “CO2 emissions (grams per km) 0, electric mileage range n/a — appropriate percentage for the tax year 2026 to 2027: 4%” | gov.uk |
| employment.maxStatutoryHolidayDays | “Statutory paid holiday entitlement is limited to 28 days.” | gov.uk |
| employment.statutoryHolidayWeeks | “Almost all people classed as workers are legally entitled to 5.6 weeks' paid holiday a year” | gov.uk |
| giftAid.charityReclaim | “Donating through Gift Aid means charities and community amateur sports clubs (CASCs) can claim an extra 25p for every £1 you give. It will not cost you any extra.” | gov.uk |
| giftAid.enoughTax | “If the charity or CASC gets back more tax than you’ve paid, HMRC may ask you to pay more tax to cover the difference.” | gov.uk |
| giftAid.higherRateClaim | “You can claim back the difference between the tax you’ve paid on the donation and what the charity got back when you fill in your Self Assessment tax return. It’s the same if you live in Scotland. Do this either:” | gov.uk |
| giftAid.payrollGiving | “If your employer or pension provider offers a Payroll Giving scheme, any donations you give through the scheme will be taken before Income Tax is taken off.” | gov.uk |
| giftAid.taxCharge | “Income tax is charged under this section if— a an individual makes one or more gifts to charity in a tax year which are qualifying donations, and b amount A is greater than amount C. In this section— “amount A” means the total amount of the tax treated as deducted from the gifts under section 414, and “amount C” means the sum of— the amount of income tax to which the individual is charged for the tax year, and the amount of capital gains tax to which the individual would be chargeable for the tax year” | legislation.gov.uk |
| giftAid.taxCoverMultiple | “Your donations will qualify as long as they’re not more than 4 times what you have paid in tax in that tax year (6 April to 5 April).” | gov.uk |
| hicbc.childBenefit.additionalWeekly | “Additional children: £17.90 per week per child” | gov.uk |
| hicbc.childBenefit.eldestWeekly | “Eldest or only child: £27.05 per week” | gov.uk |
| hicbc.threshold | “You'll pay back 1% of your Child Benefit for every £200 you earn over the threshold of £60,000” | gov.uk |
| hicbc.upperLimit | “If your adjusted net income is £80,000 or more, the charge is the same as the Child Benefit you get” | gov.uk |
| incomeTax.band.Additional rate | “Additional rate: 45% — over £125,140” | gov.uk |
| incomeTax.band.Advanced rate | “Advanced rate 45% — £75,001 to £125,140” | gov.scot |
| incomeTax.band.Basic rate | “Basic rate: 20% — up to £37,700 taxable income” | gov.uk |
| incomeTax.band.Higher rate | “Higher rate: 40% — £37,701 to £125,140” | gov.uk |
| incomeTax.band.Intermediate rate | “Intermediate rate 21% — £29,527 to £43,662” | gov.scot |
| incomeTax.band.Starter rate | “Starter rate 19% — £12,571 to £16,537” | gov.scot |
| incomeTax.band.Top rate | “Top rate 48% — above £125,140” | gov.scot |
| incomeTax.personalAllowance | “Personal Allowance: £12,570” | gov.uk |
| incomeTax.taperDivisor | “£1 of allowance lost for every £2 of adjusted net income above £100,000” | gov.uk |
| incomeTax.taperThreshold | “Income limit for Personal Allowance: £100,000” | gov.uk |
| minimumWage.age18to20 | “Rates from 1 April 2026: 21 and over £12.71, 18 to 20 £10.85, Under 18 £8, Apprentice £8” | gov.uk |
| minimumWage.age21Plus | “Rates from 1 April 2026: 21 and over £12.71, 18 to 20 £10.85, Under 18 £8, Apprentice £8” | gov.uk |
| nationalInsurance.annualMaximum | “Deduct the relevant Primary Threshold from the relevant Upper Earnings Limit and multiply that figure by 53.” | gov.uk |
| nationalInsurance.annualMaximumClass4 | “Step One Subtract the lower profits limit from the upper profits limit for the year. Step Two Multiply the result of Step One by 6%. Step Four Subtract from the result of Step Two the aggregate amount of primary Class 1 contributions paid at the main primary percentage.” | legislation.gov.uk |
| nationalInsurance.annualMaximumSingleJob | “Despite the retention of an annual maximum for earners with more than one employment in a tax year there is no prescribed annual maximum for contributors who have a single employment during the tax year.” | gov.uk |
| nationalInsurance.apprenticeshipLevy | “Employers and connected companies with a total annual pay bill of more than £3 million, are liable to the Apprenticeship Levy, which is payable monthly. Apprenticeship Levy charge: 0.5%. Apprenticeship Levy allowance: £15,000” | gov.uk |
| nationalInsurance.class1ARate | “The National Insurance Class 1A rate on expenses and benefits for 2026 to 2027 is 15%” | gov.uk |
| nationalInsurance.class1StopsAtSpa | “If you're employed, you stop paying Class 1 National Insurance when you reach State Pension age.” | gov.uk |
| nationalInsurance.class4StopsAfterSpa | “If you're self-employed you stop paying Class 4 National Insurance from 6 April (start of the tax year) after you reach State Pension age.” | gov.uk |
| nationalInsurance.employee.mainRate | “£242.01 to £967 a week (£1,048.01 to £4,189 a month): 8%” | gov.uk |
| nationalInsurance.employee.primaryThreshold | “Primary threshold: £242 per week / £1,048 per month / £12,570 per year” | gov.uk |
| nationalInsurance.employee.primaryThresholdWeekly | “Primary threshold | £242 per week | £1,048 per month | £12,570 per year” | gov.uk |
| nationalInsurance.employee.upperEarningsLimitWeekly | “Upper earnings limit | £967 per week | £4,189 per month | £50,270 per year” | gov.uk |
| nationalInsurance.employee.upperRate | “Over £967 a week (£4,189 a month): 2%” | gov.uk |
| nationalInsurance.employer.rate | “Employer secondary Class 1 rate: 15%” | gov.uk |
| nationalInsurance.selfEmployed.class3Weekly | “£18.40 a week for Class 3 (rates for the 2026 to 2027 tax year)” | gov.uk |
| nationalInsurance.selfEmployed.lowerProfitsLimit | “Class 4 lower profits limit: £12,570 a year” | gov.uk |
| nationalInsurance.selfEmployed.mainRate | “6% on profits over £12,570 up to £50,270” | gov.uk |
| nationalInsurance.selfEmployed.smallProfitsThreshold | “If your profits are £7,105 or more a year — Class 2 contributions are treated as having been paid to protect your National Insurance record. This means you do not have to pay Class 2 contributions.” | gov.uk |
| nationalInsurance.selfEmployed.upperRate | “2% on profits over £50,270” | gov.uk |
| nationalInsurance.selfEmployed.voluntaryClass2Weekly | “If your profits are less than £7,105 a year you do not have to pay anything but you can choose to pay voluntary Class 2 contributions. The Class 2 rate for tax year 2026 to 2027 is £3.65 a week.” | gov.uk |
| pension.annualAllowance | “Annual allowance: £60,000” | gov.uk |
| pension.annualAllowanceChargeRate | “The annual allowance charge is not at a fixed rate but will depend on how much taxable income the individual has and the amount of their pension saving in excess of the annual allowance. To find out how much they will pay, the individual will need to work out the rate or rates of tax that would be charged if their excess pension savings were added to their taxable income.” | gov.uk |
| pension.annualAllowanceChargeScotland | “Note - the lowest possible rate at which the annual allowance charge applies for a Scottish taxpayer is the Scottish basic rate; the Scottish starter rate does not apply.” | gov.uk |
| pension.autoEnrolment.earningsTrigger | “As for earnings trigger for automatic enrolment, this is £10,000 annually and £768 every four weeks.” | thepensionsregulator.gov.uk |
| pension.autoEnrolment.minRates | “From April 2019 — Employer minimum contribution: 3%; Staff contribution: 5%; Total minimum contribution: 8%” | gov.uk |
| pension.autoEnrolment.qualifyingEarningsLower | “Lower level of qualifying earnings for 2026/2027 are £6,240 annually and £480 every four weeks.” | thepensionsregulator.gov.uk |
| pension.autoEnrolment.qualifyingEarningsUpper | “Table showing qualifying earnings for 2026 to 2027 — Upper level of qualifying earnings: Annual £50,270, 1 week £967, 1 month £4,189” | thepensionsregulator.gov.uk |
| pension.carryForwardMembership | “You cannot carry forward unused allowances from any tax year where you were not a member of at least one UK registered pension scheme, or a qualifying overseas pension scheme.” | gov.uk |
| pension.carryForwardNotMoneyPurchase | “If you have unused money purchase annual allowance, you cannot carry this forward, but you can carry forward any unused alternative annual allowance.” | gov.uk |
| pension.carryForwardOrder | “If you have unused annual allowances from more than one year, you need to use them in order of earliest to most recent.” | gov.uk |
| pension.carryForwardYears | “You will not be taxed on pension savings over your annual allowance if you have enough unused annual allowance from previous years to carry forward. You can carry forward unused allowance from the 3 previous tax years.” | gov.uk |
| pension.lumpSumAllowance | “The most you can take is £268,275” | gov.uk |
| pension.minimumTaperedAllowance | “The minimum tapered annual allowance is £10,000” | gov.uk |
| pension.moneyPurchaseAnnualAllowance | “Money purchase annual allowance: £10,000” | gov.uk |
| pension.reliefAtSourceBasicRate | “Your pension provider will claim tax relief for you at a rate of 20%” | gov.uk |
| pension.salarySacrificeNiReliefCap | “National Insurance Contributions (Employer Pensions Contributions) Act 2026, s.1(3) and s.2(3): the amendments made by this section have effect for the tax year 2029-30 and subsequent tax years” | legislation.gov.uk |
| pension.taperAdjustedIncome | “For every £2 your adjusted income goes over £260,000, your annual allowance for the current tax year reduces by £1” | gov.uk |
| pension.taperThresholdIncome | “Threshold income limit: £200,000” | gov.uk |
| pension.taxFreeLumpSumShare | “You can usually take up to 25% of the amount built up in any pension as a tax-free lump sum” | gov.uk |
| property.allowance | “The property allowance is a tax exemption of up to £1,000 a year for individuals with income from land or property” | gov.uk |
| property.financeCostReliefRate | “The reduction is the basic rate value (currently 20%) of the lower of: finance costs … property business profits — the profits of the property business in the tax year (after using any brought forward losses) … adjusted total income — the income (after losses and reliefs, and excluding savings and dividends income) that exceeds your personal allowance” | gov.uk |
| property.rentARoom.automatic | “If your gross receipts are less than £7,500 (or £3,750) you’re automatically exempt from tax on that income.” | gov.uk |
| property.rentARoom.limit | “The Rent a Room Scheme lets you earn up to a threshold of £7,500 per year tax-free from letting out furnished accommodation in your home.” | gov.uk |
| property.rentARoom.methods | “Method A You pay tax on your actual profit — your total receipts less any expenses and capital allowances. … Method B You pay tax on your gross receipts over the Rent-a-Room limit — that is, your gross receipts minus £7,500 (or £3,750). … You cannot deduct any expenses or capital allowances if you choose this method.” | gov.uk |
| property.rentARoom.sharedLimit | “This reduces to £3,750 if someone else receives income from letting accommodation in the same property, such as a joint owner.” | gov.uk |
| statePension.fullNewWeekly | “The full rate of new State Pension is £241.30 a week” | gov.uk |
| statePension.minimumQualifyingYears | “You'll need 10 qualifying years on your National Insurance record to get any new State Pension.” | gov.uk |
| statePension.proportionOfFullRate | “The reduced rate of the state pension for a person is the following proportion of the full rate—” | legislation.gov.uk |
| statePension.qualifyingYearsForFull | “If your National Insurance record started after April 2016 you will need 35 qualifying years to get the full rate of new State Pension” | gov.uk |
| statePension.voluntaryBackYears | “You can only pay voluntary contributions for the past 6 years. The deadline is 5 April each year.” | gov.uk |
| statutoryMaternityPay.continuousEmploymentWeeks | “have worked for your employer continuously for at least 26 weeks continuing into the 'qualifying week' - the 15th week before the expected week of childbirth” | gov.uk |
| statutoryMaternityPay.earningsThresholdWeekly | “earn on average at least £129 a week” | gov.uk |
| statutoryMaternityPay.standardWeekly | “£194.32 or 90% of your average weekly earnings (whichever is lower) for the next 33 weeks” | gov.uk |
| statutoryMaternityPay.structure | “90% of your average weekly earnings (before tax) for the first 6 weeks … Statutory Maternity Pay (SMP) is paid for up to 39 weeks. … Tax and National Insurance will be deducted.” | gov.uk |
| statutorySickPay.aweReferenceWeeks | “Calculations are usually based on average weekly earnings over an 8-week period. Employees who have been paid less than 8 weeks of earnings still qualify for SSP” | gov.uk |
| statutorySickPay.earningsFloorWeekly | “The Act removes the requirement to earn at or above the Lower Earnings Limit. This will mean the lowest-paid employees will now be entitled to Statutory Sick Pay” | assets.publishing.service.gov.uk |
| statutorySickPay.earningsPercentageRate | “The weekly rate for Statutory Sick Pay (SSP) is £123.25 or 80% of average weekly earnings - whichever is lower” | gov.uk |
| statutorySickPay.maxWeeks | “The weekly rate for Statutory Sick Pay (SSP) is £123.25 or 80% of average weekly earnings - whichever is lower. It’s paid for up to 28 weeks” | gov.uk |
| statutorySickPay.piwMinCalendarDays | “have been sick for at least one full working day - known as a ‘period of incapacity for work’” | gov.uk |
| statutorySickPay.waitingDays | “Removing waiting days from the Statutory Sick Pay system and amending the Period of Incapacity for Work, so that eligible employees are entitled to Statutory Sick Pay from their first full day of sickness absence, rather than the fourth. … Statutory Sick Pay – remove the Lower Earnings Limit and waiting period — Expected Commencement: 6 April 2026” | assets.publishing.service.gov.uk |
| statutorySickPay.weeklyRate | “The weekly rate for Statutory Sick Pay (SSP) is £123.25 or 80% of average weekly earnings - whichever is lower” | gov.uk |
| studentLoans.plan1.threshold | “Plan 1: £26,900 a year (£2,241.66 a month, £517.30 a week)” | gov.uk |
| studentLoans.plan2.threshold | “Plan 2: £29,385 a year (£2,448.75 a month, £565.09 a week)” | gov.uk |
| studentLoans.plan4.threshold | “Plan 4: £33,795 a year (£2,816.25 a month, £649.90 a week)” | gov.uk |
| studentLoans.plan5.threshold | “Plan 5: £25,000 a year (£2,083.33 a month, £480.76 a week)” | gov.uk |
| studentLoans.postgrad.threshold | “Postgraduate Loan: £21,000 a year (£1,750 a month, £403.84 a week), repaid at 6%” | gov.uk |
| taxCode.BR | “BR | All your income from this job or pension is taxed at the basic rate (usually used if you’ve got more than one job or pension)” | gov.uk |
| taxCode.SBR | “SBR | All your income from this job or pension is taxed at the basic rate in Scotland (usually used if you’ve got more than one job or pension)” | gov.uk |
| taxCode.SD0 | “SD0 | All your income from this job or pension is taxed at the intermediate rate in Scotland (usually used if you’ve got more than one job or pension)” | gov.uk |
| trading.allowance | “The trading allowance is a tax exemption of up to £1,000 a year for individuals with trading income” | gov.uk |
| trading.fullReliefNoReporting | “If your annual gross trading income is £1,000 or less, from one or more trades you may not have to tell HMRC” | gov.uk |
| trading.partialRelief | “If your annual gross trading or property income, from one or more trades or businesses is more than £1,000 you can use the tax-free allowances, instead of deducting any expenses” | gov.uk |
| trading.personalPossessions | “If you’re selling personal possessions you probably do not have to pay Income Tax on these” | gov.uk |
| trading.registrationLine | “If your total income is more than the £1,000 trading allowance for the tax year (6 April to 5 April), you’ll need to tell us about it” | gov.uk |
2025-26 tax year — 133 figures
Closed, and read from the historical tables rather than copied forward. A return for it was due by 31 January 2027.
| Figure | Read from | Source |
|---|---|---|
| allowances.blindPersonsAllowance | “Other allowances — Allowances, 2025 to 2026: Blind Person's Allowance £3,130” | gov.uk |
| allowances.dividendAllowance | “Other allowances — Allowances, 2025 to 2026: Dividend allowance £500” | gov.uk |
| allowances.dividendRates | “Dividends — Dividend tax rates 2025 to 2026: Basic rate 8.75%, Higher rate 33.75%, Additional rate 39.35%” | gov.uk |
| allowances.marriageAllowance | “Marriage Allowance: £1,260” | gov.uk |
| allowances.personalSavingsAllowance | “Basic rate £1,000, Higher rate £500, Additional rate £0” | gov.uk |
| allowances.startingRateForSavingsLimit | “Starting rate for savings: 0% — Up to £5,000 (2025 to 2026)” | gov.uk |
| allowances.startingRateTaper | “Every £1 of other income above your Personal Allowance reduces your starting rate for savings by £1. … You’re not eligible for the starting rate for savings if your other income is £17,570 or more” | gov.uk |
| capitalGains.annualExemptAmount | “Annual exempt amount for individuals, personal representatives and trustees for disabled people … £3,000” | gov.uk |
| capitalGains.badr.lifetimeLimit | “You can claim a total of £1 million in Business Asset Disposal Relief over your lifetime.” | gov.uk |
| capitalGains.badr.rate | “14% for gains qualifying for Business Asset Disposal Relief” | gov.uk |
| capitalGains.lossClaimYears | “You do not have to report losses straight away - you can claim up to 4 years after the end of the tax year that you disposed of the asset.” | gov.uk |
| capitalGains.lossesBroughtForward | “If they reduce your gain to the tax-free allowance, you can carry forward the remaining losses to a future tax year.” | gov.uk |
| capitalGains.lossesSameYear | “When you report a loss, the amount is deducted from the gains you made in the same tax year.” | gov.uk |
| capitalGains.lossOrder | “Deduct total losses of the year from total gains … Deduct the annual exempt amount … You compare this figure with the total losses brought forward and set the smaller of the two against the net gain … You have used only part of the losses brought forward. The balance is carried forward” | gov.uk |
| capitalGains.rates | “18% and 24% for individuals (not including carried interest gains)” | gov.uk |
| childcare.adjustedNetIncomeLimit | “you or your partner's expected adjusted net income (including any foreign income) is over £100,000 for the current tax year” | gov.uk |
| childcare.fundedHours.universalHoursPerWeek | “If your child is between 3 and 4 years old and you live in England, you can get 15 hours of free childcare a week for 38 weeks of the year.” | gov.uk |
| childcare.fundedHours.weeksPerYear | “If your child is aged 9 months to 4 years old you can get 30 hours per week of free childcare for 38 weeks of the year.” | gov.uk |
| childcare.fundedHours.workingParentHoursPerWeek | “If your child is aged 9 months to 4 years old you can get 30 hours per week of free childcare for 38 weeks of the year.” | gov.uk |
| childcare.limitEitherParent | “you or your partner’s expected adjusted net income (including any foreign income) is over £100,000 for the current tax year” | gov.uk |
| childcare.minimumIncome.eachParent | “If you’re 19 and your partner is 22, the minimum amount you’ll each need to earn will be different. You’ll need to earn at least £2,256.80 and your partner will need to earn at least £2,643.68 over the 3 months after you apply.” | gov.uk |
| childcare.minimumIncome.hoursPerWeek | “This is the National Minimum Wage or Living Wage for 16 hours a week on average.” | gov.uk |
| childcare.minimumIncome.table | “Minimum income over the 3 months after you apply | Weekly equivalent — Over 21 years: £2,643.68 | £203.36; 18 to 20 years: £2,256.80 | £173.60; Under 18 or an apprentice: £1,664 | £128” | gov.uk |
| childcare.minimumIncome.weeksInPeriod | “You (and your partner, if you have one) must each expect to earn a certain amount over the 3 months after you apply. The amount will depend on your age.” | gov.uk |
| childcare.taxFreeChildcare.maxTopUpPerChildPerYear | “The total top up you can get for each child is £500 every 3 months (up to £2,000 a year).” | gov.uk |
| childcare.taxFreeChildcare.maxTopUpPerChildPerYearDisabled | “This goes up to £1,000 every 3 months if your child is disabled (up to £4,000 a year).” | gov.uk |
| childcare.taxFreeChildcare.topUpRate | “For every £8 you pay into the account, the government will top it up by £2.” | gov.uk |
| companyCar.capitalContributionCap | “The amount to be deducted is the lesser of: the total of the capital sums contributed by the employee in that, and any earlier years, to expenditure on the provision of the car or any qualifying accessory taken into account at Step 2; £5,000” | gov.uk |
| companyCar.co2Bands | “For the tax year 2025 to 2026: 51 to 54: 16%; 55 to 59: 17%; 70 to 74: 20%; 75 to 79: 21%; 150 to 154: 36%; 155 to 159: 37%; 160 to 164: 37%; 165 to 169: 37%; 170 and above: 37%” | gov.uk |
| companyCar.dieselSupplement | “All other Diesel cars from 2018 to 2019 onwards — Supplement 4% from 2018 to 2019. From April 2018, if the diesel car is certified to meet Euro standard 6d do not apply the adjustment for the diesel supplement” | gov.uk |
| companyCar.fuelBenefitMultiplier | “It set the van benefit at £4,020, the car fuel benefit multiplier at £28,200 and the van fuel benefit at £769” | gov.uk |
| companyCar.maxPercent | “Subject to the overall maximum percentage of 37% from 2015 to 2016” | gov.uk |
| companyCar.plugInHybridBands | “CO2 emissions (grams per km) 1 to 50, electric mileage range 130 or more: 3%; 70 to 129: 6%; 40 to 69: 9%; 30 to 39: 13%; less than 30: 15% — for the tax year 2025 to 2026” | gov.uk |
| companyCar.zeroEmissionPercent | “CO2 emissions (grams per km) 0, electric mileage range n/a — appropriate percentage for the tax year 2025 to 2026: 3%” | gov.uk |
| employment.maxStatutoryHolidayDays | “Statutory paid holiday entitlement is limited to 28 days.” | gov.uk |
| employment.statutoryHolidayWeeks | “Almost all people classed as workers are legally entitled to 5.6 weeks' paid holiday a year” | gov.uk |
| giftAid.charityReclaim | “Donating through Gift Aid means charities and community amateur sports clubs (CASCs) can claim an extra 25p for every £1 you give. It will not cost you any extra.” | gov.uk |
| giftAid.enoughTax | “If the charity or CASC gets back more tax than you’ve paid, HMRC may ask you to pay more tax to cover the difference.” | gov.uk |
| giftAid.higherRateClaim | “You can claim back the difference between the tax you’ve paid on the donation and what the charity got back when you fill in your Self Assessment tax return. It’s the same if you live in Scotland. Do this either:” | gov.uk |
| giftAid.payrollGiving | “If your employer or pension provider offers a Payroll Giving scheme, any donations you give through the scheme will be taken before Income Tax is taken off.” | gov.uk |
| giftAid.taxCharge | “Income tax is charged under this section if— a an individual makes one or more gifts to charity in a tax year which are qualifying donations, and b amount A is greater than amount C. In this section— “amount A” means the total amount of the tax treated as deducted from the gifts under section 414, and “amount C” means the sum of— the amount of income tax to which the individual is charged for the tax year, and the amount of capital gains tax to which the individual would be chargeable for the tax year” | legislation.gov.uk |
| giftAid.taxCoverMultiple | “Your donations will qualify as long as they’re not more than 4 times what you have paid in tax in that tax year (6 April to 5 April).” | gov.uk |
| hicbc.childBenefit.additionalWeekly | “Child Benefit rates — Tax year 2025 to 2026: Other children (per week) £17.25” | gov.uk |
| hicbc.childBenefit.eldestWeekly | “Child Benefit rates — Tax year 2025 to 2026: Eldest or only child (per week) £26.05” | gov.uk |
| hicbc.threshold | “An individual income is over the threshold if it's over £60,000 for tax years starting from 2024 to 2025” | gov.uk |
| hicbc.upperLimit | “From tax year 2024 to 2025 onwards — if you or your partner earn £80,000 or more, you'll have to pay all of it back” | gov.uk |
| incomeTax.band.Additional rate | “England, Northern Ireland and Wales — Income after allowances 2025 to 2026: Additional rate 45% Over £125,141” | gov.uk |
| incomeTax.band.Advanced rate | “Scotland — Income after allowances 2025 to 2026: Advanced rate for tax years up to and including 2026 to 2027 45% £62,431 to £125,140” | gov.uk |
| incomeTax.band.Basic rate | “England, Northern Ireland and Wales — Income after allowances 2025 to 2026: Basic rate 20% Up to £37,700” | gov.uk |
| incomeTax.band.Higher rate | “England, Northern Ireland and Wales — Income after allowances 2025 to 2026: Higher rate 40% £37,701 to £125,140” | gov.uk |
| incomeTax.band.Intermediate rate | “Scotland — Income after allowances 2025 to 2026: Intermediate rate 21% £14,922 to £31,092” | gov.uk |
| incomeTax.band.Scottish basic rate | “Scotland — Income after allowances 2025 to 2026: Basic rate 20% £2,828 to £14,921” | gov.uk |
| incomeTax.band.Scottish higher rate | “Scotland — Income after allowances 2025 to 2026: Higher rate for tax year 2026 to 2027 42% £31,093 to £62,430” | gov.uk |
| incomeTax.band.Starter rate | “Scotland — Income after allowances 2025 to 2026: Starter rate 19% Up to £2,827” | gov.uk |
| incomeTax.band.Top rate | “Scotland — Income after allowances 2025 to 2026: Top rate for tax years up to and including 2026 to 2027 48% Over £125,141” | gov.uk |
| incomeTax.personalAllowance | “Personal Allowances — Allowances, 2025 to 2026: Personal Allowance £12,570” | gov.uk |
| incomeTax.taperDivisor | “Income limit for Personal Allowance £100,000 — the allowance is reduced by £1 for every £2 of income above the limit” | gov.uk |
| incomeTax.taperThreshold | “Personal Allowances — Allowances, 2025 to 2026: Income limit for Personal Allowance £100,000” | gov.uk |
| minimumWage.age18to20 | “April 2025 to March 2026: 21 and over £12.21, 18 to 20 £10, Under 18 £7.55, Apprentice £7.55” | gov.uk |
| minimumWage.age21Plus | “April 2025 to March 2026: 21 and over £12.21, 18 to 20 £10, Under 18 £7.55, Apprentice £7.55” | gov.uk |
| nationalInsurance.annualMaximum | “Deduct the relevant Primary Threshold from the relevant Upper Earnings Limit and multiply that figure by 53.” | gov.uk |
| nationalInsurance.annualMaximumClass4 | “Step One Subtract the lower profits limit from the upper profits limit for the year. Step Two Multiply the result of Step One by 6%. Step Four Subtract from the result of Step Two the aggregate amount of primary Class 1 contributions paid at the main primary percentage.” | legislation.gov.uk |
| nationalInsurance.annualMaximumSingleJob | “Despite the retention of an annual maximum for earners with more than one employment in a tax year there is no prescribed annual maximum for contributors who have a single employment during the tax year.” | gov.uk |
| nationalInsurance.apprenticeshipLevy | “Employers and connected companies with a total annual pay bill of more than £3 million, are liable to the Apprenticeship Levy, which is payable monthly. Apprenticeship Levy charge: 0.5%. Apprenticeship Levy allowance: £15,000” | gov.uk |
| nationalInsurance.class1ARate | “The National Insurance Class 1A rate on expenses and benefits for 2025 to 2026 is 15%” | gov.uk |
| nationalInsurance.class1StopsAtSpa | “If you're employed, you stop paying Class 1 National Insurance when you reach State Pension age.” | gov.uk |
| nationalInsurance.class4StopsAfterSpa | “If you're self-employed you stop paying Class 4 National Insurance from 6 April (start of the tax year) after you reach State Pension age.” | gov.uk |
| nationalInsurance.employee.mainRate | “Employee (primary) contribution rates, category letter A — earnings above primary threshold up to and including upper earnings limit: 8%” | gov.uk |
| nationalInsurance.employee.primaryThreshold | “Class 1 National Insurance thresholds, 2025 to 2026 — Primary threshold: £242 per week, £1,048 per month, £12,570 per year” | gov.uk |
| nationalInsurance.employee.primaryThresholdWeekly | “Primary threshold | £242 per week | £1,048 per month | £12,570 per year” | gov.uk |
| nationalInsurance.employee.upperEarningsLimit | “Class 1 National Insurance thresholds, 2025 to 2026 — Upper earnings limit: £967 per week, £4,189 per month, £50,270 per year” | gov.uk |
| nationalInsurance.employee.upperEarningsLimitWeekly | “Upper earnings limit | £967 per week | £4,189 per month | £50,270 per year” | gov.uk |
| nationalInsurance.employee.upperRate | “Employee (primary) contribution rates, category letter A — balance of earnings above upper earnings limit: 2%” | gov.uk |
| nationalInsurance.employer.employmentAllowance | “Employment Allowance — Allowance, 2025 to 2026 rate: £10,500” | gov.uk |
| nationalInsurance.employer.rate | “Employer (secondary) contribution rates, category letter A: 15%” | gov.uk |
| nationalInsurance.employer.secondaryThreshold | “Class 1 National Insurance thresholds, 2025 to 2026 — Secondary threshold: £96 per week, £417 per month, £5,000 per year” | gov.uk |
| nationalInsurance.selfEmployed.class3Weekly | “for “£17.45” substitute “£17.75”” | legislation.gov.uk |
| nationalInsurance.selfEmployed.lowerProfitsLimit | “Class 4, £ per year, 2025 to 2026 — Lower Profits Limit: £12,570” | gov.uk |
| nationalInsurance.selfEmployed.mainRate | “Class 4, 2025 to 2026 — Rate between Lower Profits Limit to the Upper Profits Limit: 6%” | gov.uk |
| nationalInsurance.selfEmployed.smallProfitsThreshold | “Class 2, Thresholds, 2025 to 2026 — Small Profits Threshold amount per year: £6,845” | gov.uk |
| nationalInsurance.selfEmployed.upperProfitsLimit | “Class 4, £ per year, 2025 to 2026 — Upper Profits Limit: £50,270” | gov.uk |
| nationalInsurance.selfEmployed.upperRate | “Class 4, 2025 to 2026 — Rate above Upper Profits Limit: 2%” | gov.uk |
| nationalInsurance.selfEmployed.voluntaryClass2Weekly | “Class 2, Thresholds, 2025 to 2026 — Rate per week: £3.50” | gov.uk |
| pension.annualAllowance | “Annual allowance — Tax year 2025 to 2026: £60,000” | gov.uk |
| pension.annualAllowanceChargeRate | “The annual allowance charge is not at a fixed rate but will depend on how much taxable income the individual has and the amount of their pension saving in excess of the annual allowance. To find out how much they will pay, the individual will need to work out the rate or rates of tax that would be charged if their excess pension savings were added to their taxable income.” | gov.uk |
| pension.annualAllowanceChargeScotland | “Note - the lowest possible rate at which the annual allowance charge applies for a Scottish taxpayer is the Scottish basic rate; the Scottish starter rate does not apply.” | gov.uk |
| pension.autoEnrolment.earningsTrigger | “As for earnings trigger for automatic enrolment, this is £10,000 annually and £768 every four weeks.” | thepensionsregulator.gov.uk |
| pension.autoEnrolment.minRates | “From April 2019 — Employer minimum contribution: 3%; Staff contribution: 5%; Total minimum contribution: 8%” | gov.uk |
| pension.autoEnrolment.qualifyingEarningsLower | “Lower level of qualifying earnings for 2025/2026 are £6,240 annually and £480 every four weeks.” | thepensionsregulator.gov.uk |
| pension.autoEnrolment.qualifyingEarningsUpper | “Table showing qualifying earnings for 2025 to 2026 — Upper level of qualifying earnings: Annual £50,270, 1 week £967, 1 month £4,189” | thepensionsregulator.gov.uk |
| pension.carryForwardMembership | “You cannot carry forward unused allowances from any tax year where you were not a member of at least one UK registered pension scheme, or a qualifying overseas pension scheme.” | gov.uk |
| pension.carryForwardNotMoneyPurchase | “If you have unused money purchase annual allowance, you cannot carry this forward, but you can carry forward any unused alternative annual allowance.” | gov.uk |
| pension.carryForwardOrder | “If you have unused annual allowances from more than one year, you need to use them in order of earliest to most recent.” | gov.uk |
| pension.carryForwardYears | “You will not be taxed on pension savings over your annual allowance if you have enough unused annual allowance from previous years to carry forward. You can carry forward unused allowance from the 3 previous tax years.” | gov.uk |
| pension.lumpSumAllowance | “The most you can take is £268,275” | gov.uk |
| pension.minimumTaperedAllowance | “Minimum reduced (or tapered) annual allowance — Tax year 2025 to 2026: £10,000” | gov.uk |
| pension.moneyPurchaseAnnualAllowance | “Money purchase annual allowance — Tax year 2025 to 2026: £10,000” | gov.uk |
| pension.reliefAtSourceBasicRate | “Your pension provider will claim tax relief for you at a rate of 20%” | gov.uk |
| pension.salarySacrificeNiReliefCap | “National Insurance Contributions (Employer Pensions Contributions) Act 2026, s.1(3) and s.2(3): the amendments made by this section have effect for the tax year 2029-30 and subsequent tax years” | legislation.gov.uk |
| pension.taperAdjustedIncome | “Annual allowance — Tax year 2025 to 2026: Adjusted income limit £260,000” | gov.uk |
| pension.taperThresholdIncome | “Annual allowance — Tax year 2025 to 2026: Threshold income limit £200,000” | gov.uk |
| pension.taxFreeLumpSumShare | “You can usually take up to 25% of the amount built up in any pension as a tax-free lump sum” | gov.uk |
| property.allowance | “The property allowance is a tax exemption of up to £1,000 a year for individuals with income from land or property” | gov.uk |
| property.financeCostReliefRate | “The reduction is the basic rate value (currently 20%) of the lower of: finance costs … property business profits — the profits of the property business in the tax year (after using any brought forward losses) … adjusted total income — the income (after losses and reliefs, and excluding savings and dividends income) that exceeds your personal allowance” | gov.uk |
| property.rentARoom.automatic | “If your gross receipts are less than £7,500 (or £3,750) you’re automatically exempt from tax on that income.” | gov.uk |
| property.rentARoom.limit | “The Rent a Room Scheme lets you earn up to a threshold of £7,500 per year tax-free from letting out furnished accommodation in your home.” | gov.uk |
| property.rentARoom.methods | “Method A You pay tax on your actual profit — your total receipts less any expenses and capital allowances. … Method B You pay tax on your gross receipts over the Rent-a-Room limit — that is, your gross receipts minus £7,500 (or £3,750). … You cannot deduct any expenses or capital allowances if you choose this method.” | gov.uk |
| property.rentARoom.sharedLimit | “This reduces to £3,750 if someone else receives income from letting accommodation in the same property, such as a joint owner.” | gov.uk |
| statePension.fullNewWeekly | “STATE PENSION — New State Pension — Full rate (rates 2025/26): 230.25” | assets.publishing.service.gov.uk |
| statePension.minimumQualifyingYears | “You'll need 10 qualifying years on your National Insurance record to get any new State Pension.” | gov.uk |
| statePension.proportionOfFullRate | “The reduced rate of the state pension for a person is the following proportion of the full rate—” | legislation.gov.uk |
| statePension.qualifyingYearsForFull | “If your National Insurance record started after April 2016 you will need 35 qualifying years to get the full rate of new State Pension” | gov.uk |
| statePension.voluntaryBackYears | “You can only pay voluntary contributions for the past 6 years. The deadline is 5 April each year.” | gov.uk |
| statutoryMaternityPay.continuousEmploymentWeeks | “have worked for your employer continuously for at least 26 weeks continuing into the 'qualifying week' - the 15th week before the expected week of childbirth” | gov.uk |
| statutoryMaternityPay.earningsThresholdWeekly | “STATUTORY MATERNITY PAY — Earnings threshold: 125.00 (rates 2025/26, weekly rates unless otherwise stated)” | assets.publishing.service.gov.uk |
| statutoryMaternityPay.standardWeekly | “STATUTORY MATERNITY PAY — Earnings threshold: 125.00; Standard rate: 187.18 (rates 2025/26, weekly rates unless otherwise stated)” | assets.publishing.service.gov.uk |
| statutoryMaternityPay.structure | “90% of your average weekly earnings (before tax) for the first 6 weeks … Statutory Maternity Pay (SMP) is paid for up to 39 weeks. … Tax and National Insurance will be deducted.” | gov.uk |
| statutorySickPay.earningsFloorWeekly | “To be eligible for Statutory Sick Pay an individual must be classed as an eligible employee and must have average weekly earnings at or above the Lower Earnings Limit (£125 per week in 2025-26)” | assets.publishing.service.gov.uk |
| statutorySickPay.earningsPercentageRate | “The changes introduced by the Act mean that the rate of Statutory Sick Pay will be 80% of an employee’s earnings or the current flat rate whichever is lower” | assets.publishing.service.gov.uk |
| statutorySickPay.maxWeeks | “It’s paid by your employer for up to 28 weeks” | gov.uk |
| statutorySickPay.piwMinCalendarDays | “any period of four or more consecutive days, each of which is a day of incapacity for work in relation to the contract of service in question” | legislation.gov.uk |
| statutorySickPay.waitingDays | “Those that are eligible are only paid from their fourth working day of sickness absence” | assets.publishing.service.gov.uk |
| statutorySickPay.weeklyRate | “STATUTORY SICK PAY — Earnings threshold: 125.00; Standard rate: 118.75 (rates 2025/26, weekly rates unless otherwise stated)” | assets.publishing.service.gov.uk |
| studentLoans.plan1.threshold | “Plan 1 — 6 April 2025 to 5 April 2026: £26,065” | gov.uk |
| studentLoans.plan2.threshold | “Plan 2 — 6 April 2025 to 5 April 2026: £28,470” | gov.uk |
| studentLoans.plan4.threshold | “Plan 4 — 6 April 2025 to 5 April 2026: £32,745” | gov.uk |
| studentLoans.postgrad.threshold | “Postgraduate Loan — 6 April 2019 to 5 April 2026: £21,000” | gov.uk |
| studentLoans.rate | “Student loan and postgraduate loan recovery, 2025 to 2026 — Student loan deductions: 9%; Postgraduate loan deductions: 6%” | gov.uk |
| trading.allowance | “The trading allowance is a tax exemption of up to £1,000 a year for individuals with trading income” | gov.uk |
| trading.fullReliefNoReporting | “If your annual gross trading income is £1,000 or less, from one or more trades you may not have to tell HMRC” | gov.uk |
| trading.partialRelief | “If your annual gross trading or property income, from one or more trades or businesses is more than £1,000 you can use the tax-free allowances, instead of deducting any expenses” | gov.uk |
| trading.personalPossessions | “If you’re selling personal possessions you probably do not have to pay Income Tax on these” | gov.uk |
| trading.registrationLine | “If your total income is more than the £1,000 trading allowance for the tax year (6 April to 5 April), you’ll need to tell us about it” | gov.uk |
2024-25 tax year — 134 figures
Closed, and the year capital gains rates changed on Budget day rather than in April — which is why the rates below come in two dated schedules.
| Figure | Read from | Source |
|---|---|---|
| allowances.blindPersonsAllowance | “Other allowances — Allowances, 2024 to 2025: Blind Person's Allowance £3,070” | gov.uk |
| allowances.dividendAllowance | “Other allowances — Allowances, 2024 to 2025: Dividend allowance £500” | gov.uk |
| allowances.dividendRates | “Dividends — Dividend tax rates 2024 to 2025: Basic rate 8.75%, Higher rate 33.75%, Additional rate 39.35%” | gov.uk |
| allowances.marriageAllowance | “Marriage Allowance: £1,260” | gov.uk |
| allowances.personalSavingsAllowance | “Basic rate £1,000, Higher rate £500, Additional rate £0” | gov.uk |
| allowances.startingRateForSavingsLimit | “Starting rate for savings: 0% — Up to £5,000 (2024 to 2025)” | gov.uk |
| allowances.startingRateTaper | “Every £1 of other income above your Personal Allowance reduces your starting rate for savings by £1. … You’re not eligible for the starting rate for savings if your other income is £17,570 or more” | gov.uk |
| capitalGains.annualExemptAmount | “Annual exempt amount limits — 2024 to 2025: annual exempt amount for individuals, personal representatives and trustees for disabled people £3,000” | gov.uk |
| capitalGains.badr.lifetimeLimit | “You can claim a total of £1 million in Business Asset Disposal Relief over your lifetime.” | gov.uk |
| capitalGains.badr.rate | “10% for gains qualifying for Business Asset Disposal Relief” | gov.uk |
| capitalGains.lossClaimYears | “You do not have to report losses straight away - you can claim up to 4 years after the end of the tax year that you disposed of the asset.” | gov.uk |
| capitalGains.lossesBroughtForward | “If they reduce your gain to the tax-free allowance, you can carry forward the remaining losses to a future tax year.” | gov.uk |
| capitalGains.lossesSameYear | “When you report a loss, the amount is deducted from the gains you made in the same tax year.” | gov.uk |
| capitalGains.lossOrder | “Deduct total losses of the year from total gains … Deduct the annual exempt amount … You compare this figure with the total losses brought forward and set the smaller of the two against the net gain … You have used only part of the losses brought forward. The balance is carried forward” | gov.uk |
| capitalGains.rates | “30 October 2024 to 5 April 2025 — 18% and 24% for individuals (not including carried interest gains)” | gov.uk |
| capitalGains.ratesPreBudget | “6 April 2024 to 29 October 2024 — 10% and 20% for individuals (not including residential property gains and carried interest gains); 18% and 24% for individuals for residential property gains” | gov.uk |
| childcare.adjustedNetIncomeLimit | “you or your partner's expected adjusted net income (including any foreign income) is over £100,000 for the current tax year” | gov.uk |
| childcare.fundedHours.universalHoursPerWeek | “If your child is between 3 and 4 years old and you live in England, you can get 15 hours of free childcare a week for 38 weeks of the year.” | gov.uk |
| childcare.fundedHours.weeksPerYear | “If your child is aged 9 months to 4 years old you can get 30 hours per week of free childcare for 38 weeks of the year.” | gov.uk |
| childcare.fundedHours.workingParentHoursPerWeek | “If your child is aged 9 months to 4 years old you can get 30 hours per week of free childcare for 38 weeks of the year.” | gov.uk |
| childcare.limitEitherParent | “you or your partner’s expected adjusted net income (including any foreign income) is over £100,000 for the current tax year” | gov.uk |
| childcare.minimumIncome.eachParent | “If you’re 19 and your partner is 22, the minimum amount you’ll each need to earn will be different. You’ll need to earn at least £2,256.80 and your partner will need to earn at least £2,643.68 over the 3 months after you apply.” | gov.uk |
| childcare.minimumIncome.hoursPerWeek | “This is the National Minimum Wage or Living Wage for 16 hours a week on average.” | gov.uk |
| childcare.minimumIncome.table | “Minimum income over the 3 months after you apply | Weekly equivalent — Over 21 years: £2,643.68 | £203.36; 18 to 20 years: £2,256.80 | £173.60; Under 18 or an apprentice: £1,664 | £128” | gov.uk |
| childcare.minimumIncome.weeksInPeriod | “You (and your partner, if you have one) must each expect to earn a certain amount over the 3 months after you apply. The amount will depend on your age.” | gov.uk |
| childcare.taxFreeChildcare.maxTopUpPerChildPerYear | “The total top up you can get for each child is £500 every 3 months (up to £2,000 a year).” | gov.uk |
| childcare.taxFreeChildcare.maxTopUpPerChildPerYearDisabled | “This goes up to £1,000 every 3 months if your child is disabled (up to £4,000 a year).” | gov.uk |
| childcare.taxFreeChildcare.topUpRate | “For every £8 you pay into the account, the government will top it up by £2.” | gov.uk |
| companyCar.capitalContributionCap | “The amount to be deducted is the lesser of: the total of the capital sums contributed by the employee in that, and any earlier years, to expenditure on the provision of the car or any qualifying accessory taken into account at Step 2; £5,000” | gov.uk |
| companyCar.co2Bands | “For the tax year 2022 to 2023: 51 to 54: 15%; 55 to 59: 16%; 70 to 74: 19%; 75 to 79: 20%; 150 to 154: 35%; 155 to 159: 36%; 160 and above: 37%. These rates will remain frozen until the 2024 to 2025 tax year.” | gov.uk |
| companyCar.dieselSupplement | “All other Diesel cars from 2018 to 2019 onwards — Supplement 4% from 2018 to 2019. From April 2018, if the diesel car is certified to meet Euro standard 6d do not apply the adjustment for the diesel supplement” | gov.uk |
| companyCar.fuelBenefitMultiplier | “The fixed amount by which the appropriate percentage is multiplied to calculate car fuel benefit is as follows — 2024 to 2025: £27,800 (SI 2022/1288)” | gov.uk |
| companyCar.maxPercent | “Subject to the overall maximum percentage of 37% from 2015 to 2016” | gov.uk |
| companyCar.plugInHybridBands | “CO2 emissions (grams per km) 1 to 50, electric mileage range 130 or more: 2%; 70 to 129: 5%; 40 to 69: 8%; 30 to 39: 12%; less than 30: 14% — for the tax year 2022 to 2023. These rates will remain frozen until the 2024 to 2025 tax year.” | gov.uk |
| companyCar.zeroEmissionPercent | “CO2 emissions (grams per km) 0, electric mileage range n/a — appropriate percentage for the tax year 2022 to 2023: 2%. These rates will remain frozen until the 2024 to 2025 tax year.” | gov.uk |
| employment.maxStatutoryHolidayDays | “Statutory paid holiday entitlement is limited to 28 days.” | gov.uk |
| employment.statutoryHolidayWeeks | “Almost all people classed as workers are legally entitled to 5.6 weeks' paid holiday a year” | gov.uk |
| giftAid.charityReclaim | “Donating through Gift Aid means charities and community amateur sports clubs (CASCs) can claim an extra 25p for every £1 you give. It will not cost you any extra.” | gov.uk |
| giftAid.enoughTax | “If the charity or CASC gets back more tax than you’ve paid, HMRC may ask you to pay more tax to cover the difference.” | gov.uk |
| giftAid.higherRateClaim | “You can claim back the difference between the tax you’ve paid on the donation and what the charity got back when you fill in your Self Assessment tax return. It’s the same if you live in Scotland. Do this either:” | gov.uk |
| giftAid.payrollGiving | “If your employer or pension provider offers a Payroll Giving scheme, any donations you give through the scheme will be taken before Income Tax is taken off.” | gov.uk |
| giftAid.taxCharge | “Income tax is charged under this section if— a an individual makes one or more gifts to charity in a tax year which are qualifying donations, and b amount A is greater than amount C. In this section— “amount A” means the total amount of the tax treated as deducted from the gifts under section 414, and “amount C” means the sum of— the amount of income tax to which the individual is charged for the tax year, and the amount of capital gains tax to which the individual would be chargeable for the tax year” | legislation.gov.uk |
| giftAid.taxCoverMultiple | “Your donations will qualify as long as they’re not more than 4 times what you have paid in tax in that tax year (6 April to 5 April).” | gov.uk |
| hicbc.childBenefit.additionalWeekly | “Child Benefit rates — Tax year 2024 to 2025: Other children (per week) £16.95” | gov.uk |
| hicbc.childBenefit.eldestWeekly | “Child Benefit rates — Tax year 2024 to 2025: Eldest or only child (per week) £25.60” | gov.uk |
| hicbc.threshold | “An individual income is over the threshold if it's over £60,000 for tax years starting from 2024 to 2025” | gov.uk |
| hicbc.upperLimit | “From tax year 2024 to 2025 onwards — if you or your partner earn £80,000 or more, you'll have to pay all of it back” | gov.uk |
| incomeTax.band.Additional rate | “England, Northern Ireland and Wales — Income after allowances 2024 to 2025: Additional rate 45% Over £125,141” | gov.uk |
| incomeTax.band.Advanced rate | “Scotland — Income after allowances 2024 to 2025: Advanced rate for tax years up to and including 2026 to 2027 45% £62,431 to £125,140” | gov.uk |
| incomeTax.band.Basic rate | “England, Northern Ireland and Wales — Income after allowances 2024 to 2025: Basic rate 20% Up to £37,700” | gov.uk |
| incomeTax.band.Higher rate | “England, Northern Ireland and Wales — Income after allowances 2024 to 2025: Higher rate 40% £37,701 to £125,140” | gov.uk |
| incomeTax.band.Intermediate rate | “Scotland — Income after allowances 2024 to 2025: Intermediate rate 21% £13,992 to £31,092” | gov.uk |
| incomeTax.band.Scottish basic rate | “Scotland — Income after allowances 2024 to 2025: Basic rate 20% £2,307 to £13,991” | gov.uk |
| incomeTax.band.Scottish higher rate | “Scotland — Income after allowances 2024 to 2025: Higher rate for tax year 2026 to 2027 42% £31,093 to £62,430” | gov.uk |
| incomeTax.band.Starter rate | “Scotland — Income after allowances 2024 to 2025: Starter rate 19% Up to £2,306” | gov.uk |
| incomeTax.band.Top rate | “Scotland — Income after allowances 2024 to 2025: Top rate for tax years up to and including 2026 to 2027 48% Over £125,141” | gov.uk |
| incomeTax.personalAllowance | “Personal Allowances — Allowances, 2024 to 2025: Personal Allowance £12,570” | gov.uk |
| incomeTax.taperDivisor | “Income limit for Personal Allowance £100,000 — the allowance is reduced by £1 for every £2 of income above the limit” | gov.uk |
| incomeTax.taperThreshold | “Personal Allowances — Allowances, 2024 to 2025: Income limit for Personal Allowance £100,000” | gov.uk |
| minimumWage.age18to20 | “April 2024 to March 2025: 21 and over £11.44, 18 to 20 £8.60, Under 18 £6.40, Apprentice £6.40” | gov.uk |
| minimumWage.age21Plus | “April 2024 to March 2025: 21 and over £11.44, 18 to 20 £8.60, Under 18 £6.40, Apprentice £6.40” | gov.uk |
| nationalInsurance.annualMaximum | “Deduct the relevant Primary Threshold from the relevant Upper Earnings Limit and multiply that figure by 53.” | gov.uk |
| nationalInsurance.annualMaximumClass4 | “Step One Subtract the lower profits limit from the upper profits limit for the year. Step Two Multiply the result of Step One by 6%. Step Four Subtract from the result of Step Two the aggregate amount of primary Class 1 contributions paid at the main primary percentage.” | legislation.gov.uk |
| nationalInsurance.annualMaximumSingleJob | “Despite the retention of an annual maximum for earners with more than one employment in a tax year there is no prescribed annual maximum for contributors who have a single employment during the tax year.” | gov.uk |
| nationalInsurance.apprenticeshipLevy | “Employers and connected companies with a total annual pay bill of more than £3 million, are liable to the Apprenticeship Levy, which is payable monthly. Apprenticeship Levy charge: 0.5%. Apprenticeship Levy allowance: £15,000” | gov.uk |
| nationalInsurance.class1ARate | “The National Insurance Class 1A rate on expenses and benefits for 2024 to 2025 is 13.8%.” | gov.uk |
| nationalInsurance.class1StopsAtSpa | “If you're employed, you stop paying Class 1 National Insurance when you reach State Pension age.” | gov.uk |
| nationalInsurance.class4StopsAfterSpa | “If you're self-employed you stop paying Class 4 National Insurance from 6 April (start of the tax year) after you reach State Pension age.” | gov.uk |
| nationalInsurance.employee.mainRate | “Employee (primary) contribution rates, category letter A — earnings above primary threshold up to and including upper earnings limit: 8%” | gov.uk |
| nationalInsurance.employee.primaryThreshold | “Class 1 National Insurance thresholds, 2024 to 2025 — Primary threshold: £242 per week, £1,048 per month, £12,570 per year” | gov.uk |
| nationalInsurance.employee.primaryThresholdWeekly | “Primary threshold | £242 per week | £1,048 per month | £12,570 per year” | gov.uk |
| nationalInsurance.employee.upperEarningsLimit | “Class 1 National Insurance thresholds, 2024 to 2025 — Upper earnings limit: £967 per week, £4,189 per month, £50,270 per year” | gov.uk |
| nationalInsurance.employee.upperEarningsLimitWeekly | “Upper earnings limit | £967 per week | £4,189 per month | £50,270 per year” | gov.uk |
| nationalInsurance.employee.upperRate | “Employee (primary) contribution rates, category letter A — balance of earnings above upper earnings limit: 2%” | gov.uk |
| nationalInsurance.employer.employmentAllowance | “Employment Allowance — Allowance, 2024 to 2025 rate: £5,000” | gov.uk |
| nationalInsurance.employer.rate | “Employer (secondary) contribution rates, category letter A — earnings above secondary threshold: 13.8%” | gov.uk |
| nationalInsurance.employer.secondaryThreshold | “Class 1 National Insurance thresholds, 2024 to 2025 — Secondary threshold: £175 per week, £758 per month, £9,100 per year” | gov.uk |
| nationalInsurance.selfEmployed.class3Weekly | “Class 3, 2024 to 2025 — Class 3 rate per week: £17.45” | gov.uk |
| nationalInsurance.selfEmployed.lowerProfitsLimit | “Class 4, £ per year, 2024 to 2025 — Lower Profits Limit: £12,570” | gov.uk |
| nationalInsurance.selfEmployed.mainRate | “Class 4, 2024 to 2025 — Rate between Lower Profits Limit to the Upper Profits Limit: 6%” | gov.uk |
| nationalInsurance.selfEmployed.smallProfitsThreshold | “Class 2, Thresholds, 2024 to 2025 — Small Profits Threshold amount per year: £6,725” | gov.uk |
| nationalInsurance.selfEmployed.upperProfitsLimit | “Class 4, £ per year, 2024 to 2025 — Upper Profits Limit: £50,270” | gov.uk |
| nationalInsurance.selfEmployed.upperRate | “Class 4, 2024 to 2025 — Rate above Upper Profits Limit: 2%” | gov.uk |
| nationalInsurance.selfEmployed.voluntaryClass2Weekly | “Class 2, Thresholds, 2024 to 2025 — Rate per week: £3.45” | gov.uk |
| pension.annualAllowance | “Annual allowance — Tax year 2024 to 2025: £60,000” | gov.uk |
| pension.annualAllowanceChargeRate | “The annual allowance charge is not at a fixed rate but will depend on how much taxable income the individual has and the amount of their pension saving in excess of the annual allowance. To find out how much they will pay, the individual will need to work out the rate or rates of tax that would be charged if their excess pension savings were added to their taxable income.” | gov.uk |
| pension.annualAllowanceChargeScotland | “Note - the lowest possible rate at which the annual allowance charge applies for a Scottish taxpayer is the Scottish basic rate; the Scottish starter rate does not apply.” | gov.uk |
| pension.autoEnrolment.earningsTrigger | “Table showing qualifying earnings for the 2024 to 2025 tax year — Earnings trigger for automatic enrolment: Annual £10,000” | thepensionsregulator.gov.uk |
| pension.autoEnrolment.minRates | “From April 2019 — Employer minimum contribution: 3%; Staff contribution: 5%; Total minimum contribution: 8%” | gov.uk |
| pension.autoEnrolment.qualifyingEarningsLower | “Table showing qualifying earnings for the 2024 to 2025 tax year — Lower level of qualifying earnings: Annual £6,240” | thepensionsregulator.gov.uk |
| pension.autoEnrolment.qualifyingEarningsUpper | “Table showing qualifying earnings for the 2024 to 2025 tax year — Upper level of qualifying earnings: Annual £50,270” | thepensionsregulator.gov.uk |
| pension.carryForwardMembership | “You cannot carry forward unused allowances from any tax year where you were not a member of at least one UK registered pension scheme, or a qualifying overseas pension scheme.” | gov.uk |
| pension.carryForwardNotMoneyPurchase | “If you have unused money purchase annual allowance, you cannot carry this forward, but you can carry forward any unused alternative annual allowance.” | gov.uk |
| pension.carryForwardOrder | “If you have unused annual allowances from more than one year, you need to use them in order of earliest to most recent.” | gov.uk |
| pension.carryForwardYears | “You will not be taxed on pension savings over your annual allowance if you have enough unused annual allowance from previous years to carry forward. You can carry forward unused allowance from the 3 previous tax years.” | gov.uk |
| pension.lumpSumAllowance | “The most you can take is £268,275” | gov.uk |
| pension.minimumTaperedAllowance | “Minimum reduced (or tapered) annual allowance — Tax year 2024 to 2025: £10,000” | gov.uk |
| pension.moneyPurchaseAnnualAllowance | “Money purchase annual allowance — Tax year 2024 to 2025: £10,000” | gov.uk |
| pension.reliefAtSourceBasicRate | “Your pension provider will claim tax relief for you at a rate of 20%” | gov.uk |
| pension.salarySacrificeNiReliefCap | “National Insurance Contributions (Employer Pensions Contributions) Act 2026, s.1(3) and s.2(3): the amendments made by this section have effect for the tax year 2029-30 and subsequent tax years” | legislation.gov.uk |
| pension.taperAdjustedIncome | “Annual allowance — Tax year 2024 to 2025: Adjusted income limit £260,000” | gov.uk |
| pension.taperThresholdIncome | “Annual allowance — Tax year 2024 to 2025: Threshold income limit £200,000” | gov.uk |
| pension.taxFreeLumpSumShare | “You can usually take up to 25% of the amount built up in any pension as a tax-free lump sum” | gov.uk |
| property.allowance | “The property allowance is a tax exemption of up to £1,000 a year for individuals with income from land or property” | gov.uk |
| property.financeCostReliefRate | “The reduction is the basic rate value (currently 20%) of the lower of: finance costs … property business profits — the profits of the property business in the tax year (after using any brought forward losses) … adjusted total income — the income (after losses and reliefs, and excluding savings and dividends income) that exceeds your personal allowance” | gov.uk |
| property.rentARoom.automatic | “If your gross receipts are less than £7,500 (or £3,750) you’re automatically exempt from tax on that income.” | gov.uk |
| property.rentARoom.limit | “For the tax year 2024 to 2025, the annual Rent-a-Room limit is £7,500.” | gov.uk |
| property.rentARoom.methods | “Method A You pay tax on your actual profit — your total receipts less any expenses and capital allowances. … Method B You pay tax on your gross receipts over the Rent-a-Room limit — that is, your gross receipts minus £7,500 (or £3,750). … You cannot deduct any expenses or capital allowances if you choose this method.” | gov.uk |
| property.rentARoom.sharedLimit | “This reduces to £3,750 if someone else receives income from letting accommodation in the same property, such as a joint owner.” | gov.uk |
| statePension.fullNewWeekly | “STATE PENSION — New State Pension — Full rate (rates 2024/25): 221.20” | assets.publishing.service.gov.uk |
| statePension.minimumQualifyingYears | “You'll need 10 qualifying years on your National Insurance record to get any new State Pension.” | gov.uk |
| statePension.proportionOfFullRate | “The reduced rate of the state pension for a person is the following proportion of the full rate—” | legislation.gov.uk |
| statePension.qualifyingYearsForFull | “If your National Insurance record started after April 2016 you will need 35 qualifying years to get the full rate of new State Pension” | gov.uk |
| statePension.voluntaryBackYears | “You can only pay voluntary contributions for the past 6 years. The deadline is 5 April each year.” | gov.uk |
| statutoryMaternityPay.continuousEmploymentWeeks | “have worked for your employer continuously for at least 26 weeks continuing into the 'qualifying week' - the 15th week before the expected week of childbirth” | gov.uk |
| statutoryMaternityPay.earningsThresholdWeekly | “STATUTORY MATERNITY PAY — Earnings threshold: 123.00 (rates 2024/25, weekly rates unless otherwise stated)” | assets.publishing.service.gov.uk |
| statutoryMaternityPay.standardWeekly | “STATUTORY MATERNITY PAY — Earnings threshold: 123.00; Standard rate: 184.03 (rates 2024/25, weekly rates unless otherwise stated)” | assets.publishing.service.gov.uk |
| statutoryMaternityPay.structure | “90% of your average weekly earnings (before tax) for the first 6 weeks … Statutory Maternity Pay (SMP) is paid for up to 39 weeks. … Tax and National Insurance will be deducted.” | gov.uk |
| statutorySickPay.earningsFloorWeekly | “STATUTORY SICK PAY — Earnings threshold: 123.00 (rates 2024/25, weekly rates unless otherwise stated)” | assets.publishing.service.gov.uk |
| statutorySickPay.earningsPercentageRate | “The changes introduced by the Act mean that the rate of Statutory Sick Pay will be 80% of an employee’s earnings or the current flat rate whichever is lower” | assets.publishing.service.gov.uk |
| statutorySickPay.maxWeeks | “It’s paid by your employer for up to 28 weeks” | gov.uk |
| statutorySickPay.piwMinCalendarDays | “any period of four or more consecutive days, each of which is a day of incapacity for work in relation to the contract of service in question” | legislation.gov.uk |
| statutorySickPay.waitingDays | “Those that are eligible are only paid from their fourth working day of sickness absence” | assets.publishing.service.gov.uk |
| statutorySickPay.weeklyRate | “STATUTORY SICK PAY — Earnings threshold: 123.00; Standard rate: 116.75 (rates 2024/25, weekly rates unless otherwise stated)” | assets.publishing.service.gov.uk |
| studentLoans.plan1.threshold | “Plan 1 — 6 April 2024 to 5 April 2025: £24,990” | gov.uk |
| studentLoans.plan2.threshold | “Plan 2 — 6 April 2021 to 5 April 2025: £27,295” | gov.uk |
| studentLoans.plan4.threshold | “Plan 4 — 6 April 2024 to 5 April 2025: £31,395” | gov.uk |
| studentLoans.postgrad.threshold | “Postgraduate Loan — 6 April 2019 to 5 April 2026: £21,000” | gov.uk |
| studentLoans.rate | “Student loan and postgraduate loan recovery, 2024 to 2025 — Student loan deductions: 9%; Postgraduate loan deductions: 6%” | gov.uk |
| trading.allowance | “The trading allowance is a tax exemption of up to £1,000 a year for individuals with trading income” | gov.uk |
| trading.fullReliefNoReporting | “If your annual gross trading income is £1,000 or less, from one or more trades you may not have to tell HMRC” | gov.uk |
| trading.partialRelief | “If your annual gross trading or property income, from one or more trades or businesses is more than £1,000 you can use the tax-free allowances, instead of deducting any expenses” | gov.uk |
| trading.personalPossessions | “If you’re selling personal possessions you probably do not have to pay Income Tax on these” | gov.uk |
| trading.registrationLine | “If your total income is more than the £1,000 trading allowance for the tax year (6 April to 5 April), you’ll need to tell us about it” | gov.uk |
Stamp duty, LBTT and LTT — 17 figures
Three nations, one file. These change on announcement days rather than on 6 April, so they carry their own appliesFrom.
| Figure | Read from | Source |
|---|---|---|
| england.additionalPropertySurcharge | “You'll usually have to pay 5% on top of SDLT rates if buying a new residential property means you'll own more than one.” | gov.uk |
| england.firstTimeBuyer | “no SDLT up to £300,000 … 5% SDLT on the portion from £300,001 to £500,000 … If the price is over £500,000, you cannot claim the relief.” | gov.uk |
| england.firstTimeBuyerJoint | “You're eligible if you and anyone else you're buying with are first-time buyers.” | gov.uk |
| england.nonResidentSurcharge | “The rates are 2 percentage points higher than those that apply to purchases made by UK residents.” | gov.uk |
| england.replacementWindow | “You will not pay the extra 5% SDLT if both of the following apply: the property you're buying is replacing your main residence; your previous main residence was sold within 36 months of completing your new purchase” | gov.uk |
| england.standardBands | “Up to £125,000 | Zero rate … £125,001 to £250,000 | 2% … £250,001 to £925,000 | 5% … £925,001 to £1.5 million | 10% … Above £1.5 million | 12%” | gov.uk |
| england.surchargeMinPrice | “the property is worth less than £40,000” | gov.uk |
| scotland.adsMinPrice | “as long as the relevant consideration for the transaction is £40,000 or more, each purchase of a dwelling that a company makes is subject to the ADS.” | revenue.scot |
| scotland.adsRate | “For transactions on or after 5 December 2024 the ADS is 8% of the purchase price.” | revenue.scot |
| scotland.adsReplacementWindow | “you sell your previous property within 36 months of the date of buying your new one” | revenue.scot |
| scotland.firstTimeBuyerJoint | “Where there is more than one buyer the relief will be available only if each buyer meets all the relevant criteria listed above.” | revenue.scot |
| scotland.firstTimeBuyerNilRateTo | “A relief for first-time buyers is available, which increases the residential nil rate band of LBTT to £175,000.” | revenue.scot |
| scotland.standardBands | “Up to £145,000: 0% | £145,001 to £250,000: 2% | £250,001 to £325,000: 5% | £325,001 to £750,000: 10% | Over £750,000: 12%” | revenue.scot |
| wales.higherRatesBands | “The portion up to and including £180,000 5% … over £180,000 up to and including £250,000 8.5% … over £250,000 up to and including £400,000 10% … over £400,000 up to and including £750,000 12.5% … over £750,000 up to and including £1,500,000 15% … over £1,500,000 17%” | gov.wales |
| wales.higherRatesRefundWindow | “If you sell your previous main home within 3 years of buying your new main home, you can usually apply for a refund.” | gov.wales |
| wales.refundIsPaidFirst | “If you buy a new main home but have not yet sold your old main home, higher rates will still apply to the transaction.” | gov.wales |
| wales.standardBands | “The portion up to and including £225,000 0% … over £225,000 up to and including £400,000 6% … over £400,000 up to and including £750,000 7.5% … over £750,000 up to and including £1,500,000 10% … over £1,500,000 12%” | gov.wales |
Redundancy and termination payments — 11 figures
The statutory formula is employment law, the weekly cap is uprated by its own instrument, and the £30,000 threshold has not moved since 1988 — three cadences, none of them a tax year.
| Figure | Read from | Source |
|---|---|---|
| ageBands | “half a week's pay for each full year you were under 22 … one week's pay for each full year you were 22 or older, but under 41 … one and half week's pay for each full year you were 41 or older” | gov.uk |
| employeeNiExemption | “employees will continue to benefit from an unlimited employee NICs exemption for payments associated with the termination of employment” | gov.uk |
| employerClass1A | “Your employer will pay employer Class 1A National insurance on any amount over a combined total of £30,000.” | gov.uk |
| maximumStatutory | “the maximum statutory redundancy pay you can get is £22,530” | gov.uk |
| maxYears | “Length of service is capped at 20 years.” | gov.uk |
| minServiceYears | “You'll normally be entitled to statutory redundancy pay if you're an employee and you've been working for your current employer for 2 years or more.” | gov.uk |
| penpFormula | “BP is the employee's basic pay in respect of the last pay period of the employment ending before the trigger date … D is the number of calendar days in the post-employment notice period … P is the number of calendar days in the employee's last pay period … T is any payment, or benefit received in connection with the termination of a person's employment, which is chargeable to income tax apart from in Chapter 3 Part 6 of ITEPA 2003” | gov.uk |
| penpNoThreshold | “Post-employment notice pay is chargeable to income tax as general earnings and does not benefit from the £30,000 threshold in section 403 ITEPA 2003.” | gov.uk |
| taxedAsEarnings | “You'll pay tax and National Insurance on: unpaid wages, holiday pay, bonuses, payments you get from your employer for agreeing to enter into a restrictive covenant, any payments you receive instead of working during your notice period” | gov.uk |
| taxFreeThreshold | “You do not usually pay tax on the first combined £30,000 of statutory redundancy pay, additional severance or enhanced redundancy payments your employer gives you, non-cash benefits” | gov.uk |
| weeklyPayCap | “If you were made redundant on or after 6 April 2026, your weekly pay is capped at £751 and the maximum statutory redundancy pay you can get is £22,530.” | gov.uk |
Corporation tax — 13 figures
Charged for financial years that begin on 1 April, five days before the tax year everything else here runs on — and a company's own accounting period need not match either.
| Figure | Read from | Source |
|---|---|---|
| associatedCompanyTest | “For the purposes of this Part, a company is an associated company of another at any time when— a one of the two has control of the other, or b both are under the control of the same person or persons.” | legislation.gov.uk |
| augmentedProfits | “For the purposes of this Part a company's “augmented profits” of an accounting period are— a the company's taxable total profits of that period, plus b any exempt distributions of a qualifying kind received by the company (“R”) that are not excluded.” | legislation.gov.uk |
| financialYear | ““ the financial year 2010 ” means the financial year beginning with April 2010 (and any corresponding expression in which a year is similarly mentioned is to be read in the same way)” | legislation.gov.uk |
| fractionInStatute | “For the financial year 2023— a the standard small profits rate is 19%, and b the standard marginal relief fraction is 3/200ths.” | legislation.gov.uk |
| limitsInStatute | “If C has no associated company in the accounting period— a the lower limit is £50,000, and b the upper limit is £250,000.” | legislation.gov.uk |
| lowerLimit | “If your company made a profit of £50,000 or less, you’ll pay the ‘small profits rate’, which is 19%.” | gov.uk |
| mainRate | “The Corporation Tax rate for company profits is 25%” | gov.uk |
| marginalReliefFormula | “The corporation tax charged on the company's taxable total profits of the accounting period is reduced by an amount equal to— F × ( U − A ) × N A where— F is the standard marginal relief fraction, U is the upper limit, A is the amount of the augmented profits, and N is the amount of the taxable total profits.” | legislation.gov.uk |
| marginalReliefRange | “Marginal Relief provides a gradual increase in Corporation Tax rate between the small profits rate and the main rate — this allows you to reduce your rate from the 25% main rate.” | gov.uk |
| shortPeriodAndAssociates | “The £50,000 and £250,000 profit thresholds are proportionately reduced for short accounting periods and by the total number of ‘associated companies’ your company has.” | gov.uk |
| smallProfitsRate | “If your company made a profit of £50,000 or less, you’ll pay the ‘small profits rate’, which is 19%.” | gov.uk |
| standardFraction | “Financial year 2026 — Small profits rate (companies with profits under £50,000): 19%; Main rate (companies with profits over £250,000): 25%; Marginal Relief lower limit: £50,000; Marginal Relief upper limit: £250,000; Standard fraction: 3/200” | gov.uk |
| upperLimit | “If your company made more than £250,000 profit, you’ll pay the main rate of Corporation Tax.” | gov.uk |
Inheritance tax — 16 figures
Bands frozen for years at a time, and a gift taper measured in years before death rather than in tax years.
| Figure | Read from | Source |
|---|---|---|
| annualExemption | “You can give away a total of £3,000 worth of gifts each tax year without them being added to the value of your estate” | gov.uk |
| annualExemptionCarryForward | “You can carry any unused annual exemption forward to the next tax year - but only for one tax year.” | gov.uk |
| charityRate | “reduced rate of 36% on some assets if you leave 10% or more of the ‘net value’ to charity” | gov.uk |
| combinedThreshold | “If you give away your home to your children (including adopted, foster or stepchildren) or grandchildren your threshold can increase to £500,000” | gov.uk |
| directDescendants | “For residence nil rate band purposes the direct descendant is: a child, grandchild or other lineal descendant; a spouse or civil partner of a lineal descendant (including their widow, widower or surviving civil partner)” | gov.uk |
| giftTaper | “Years between gift and death — Rate of tax on the gift: 3 to 4 years: 32%; 4 to 5 years: 24%; 5 to 6 years: 16%; 6 to 7 years: 8%; 7 or more: 0%. Gifts made in the 3 years before death are taxed at 40%” | gov.uk |
| nilRateBand | “There’s normally no Inheritance Tax to pay if either: the value of your estate is below the £325,000 threshold” | gov.uk |
| residenceNilRateBand | “The maximum available residence nil rate band in the tax year 2020 to 2021 is £175,000” | gov.uk |
| rnrbTaper | “The residence nil rate band will reduce by £1 for every £2 that the estate is worth more than the £2 million taper threshold” | gov.uk |
| sevenYearRule | “No tax is due on any gifts you give if you live for 7 years after giving them - unless the gift is part of a trust” | gov.uk |
| smallGiftPerPerson | “You can give as many gifts of up to £250 per person as you want each tax year, as long as you have not used another allowance on the same person.” | gov.uk |
| spouseRnrbTransfer | “Additional residence nil rate band may also be available from a late spouse or civil partner’s estate” | gov.uk |
| spouseTransfer | “any unused threshold can be added to your partner’s threshold when you die” | gov.uk |
| standardRate | “The standard Inheritance Tax rate is 40%” | gov.uk |
| weddingGift | “You can give a tax free gift to someone who is getting married or starting a civil partnership. You can give up to: £5,000 to a child; £2,500 to a grandchild or great-grandchild; £1,000 to any other person” | gov.uk |
| weddingGiftCombining | “If you’re giving gifts to the same person, you can combine a wedding gift allowance with any other allowance, except for the small gift allowance.” | gov.uk |
Child maintenance — 15 figures
A DWP scheme rather than an HMRC one, pinned to the department's own worked examples.
| Figure | Read from | Source |
|---|---|---|
| annualToWeekly | “we then convert the annual gross income amount into a weekly figure. We do this by dividing the gross annual income figure at this point by 365. We then multiply that amount by 7” | gov.uk |
| apportionment | “The paying parent’s weekly amount of child maintenance at Step 5 is divided between the number of children they must pay child maintenance for. We then take shared care into account, based on the number of nights of shared care for each child” | gov.uk |
| basicPlusRate | “For income exceeding £800 up to £3,000 — 1 child: 9% (above £800); 2 children: 12% (above £800); 3 or more children: 15% (above £800)” | gov.uk |
| basicRate | “If a paying parent’s gross weekly income after Step 2 is £200 or more, up to £800 — 1 child: 12%; 2 children: 16%; 3 or more children: 19%” | gov.uk |
| equalCare | “Q: What happens if the day-to-day care of a child is equal between a paying parent and a receiving parent? A: In this situation, the paying parent does not have to pay any child maintenance for that child” | gov.uk |
| flatRateWeekly | “The paying parent pays the Flat rate of £7 a week for child maintenance if: their gross weekly income is £100 or less” | gov.uk |
| grossIncomeCap | “Q: What’s the highest amount of a paying parent’s gross weekly income that we can take into account? A: The most we can take into account is £3,000. If the paying parent’s gross weekly income is more than this, the receiving parent can apply to the court for extra child maintenance” | gov.uk |
| nilRateBelowIncome | “If the Nil rate applies, the paying parent does not have to pay any child maintenance. This rate may apply if the paying parent: has a gross weekly income of less than £7” | gov.uk |
| otherChildrenMechanism | “If a paying parent has gross weekly income of £200 or more, up to and including £3,000, we take these children into account in Step 2. … If the paying parent has gross weekly income between £100 and £200 we take other children they support into account during Step 5” | gov.uk |
| reducedRate | “With the Reduced rate, a paying parent pays a standard amount of £7 a week for the first £100 of their income, plus a percentage of the gross weekly income for the rest of their income. Number of children the paying parent must pay child maintenance for: 1: £7, 17%; 2: £7, 25%; 3 or more: £7, 31%” | gov.uk |
| reducedRateWithOtherChildren | “If we take other children who the paying parent supports into account: 1 and 1: £7, 14.1%; 1 and 2: £7, 13.2%; 1 and 3 or more: £7, 12.4%; 2 and 1: £7, 21.2%; 2 and 2: £7, 19.9%; 2 and 3 or more: £7, 18.9%; 3 or more and 1: £7, 26.4%; 3 or more and 2: £7, 24.9%; 3 or more and 3 or more: £7, 23.8%” | gov.uk |
| relevantOtherChildrenReduction | “We make: an 11% reduction to a paying parent’s gross weekly income at Step 2 if there is one other child the paying parent supports; a 14% reduction … if there are two other children …; a 16% reduction … if there are three or more other children the paying parent supports” | gov.uk |
| sharedCareBands | “Number of nights of shared care each year — Reduction to child maintenance (for each child with shared care): 52 to 103 nights: 1/7th; 104 to 155 nights: 2/7th; 156 to 174 nights: 3/7th; More than 175 nights: ½ (50%) plus an extra £7 a week reduction for each child in this band” | gov.uk |
| sharedCareFloor | “If child maintenance is set at Basic, Basic Plus or Reduced rate, a paying parent will always pay at least £7 a week in child maintenance after shared care has been taken into account. Even allowing for shared care, their weekly payment can’t fall below this amount” | gov.uk |
| sharedCareTopBandBoundary | “175 nights or more — 50%, plus an extra £7 a week reduction” | gov.uk |
Student loan interest and write-off — 8 figures
Set on an academic-year cadence, which is why it is not in the tax-year files with the repayment thresholds.
| Figure | Read from | Source |
|---|---|---|
| currentRates | “How much interest you’re charged depends on which plan you’re on. You’re currently charged: 4.1% if you’re on Plan 1; 4.1% if you’re on Plan 4; 4.1% if you’re on Plan 5; 6% if you’re on a Postgraduate Loan plan” | gov.uk |
| plan1Formula | “The interest rate charged is either the Retail Price Index or the Bank of England base rate plus 1%, whichever is lower” | gov.uk |
| plan2Cap | “You’re usually charged a set interest rate of the Retail Price Index (RPI) plus 3%, but there’s currently a limit (or ‘cap’) of 6%.” | gov.uk |
| plan2SlideFromEqualsThreshold | “the lower repayment threshold: £29,385” | gov.uk |
| plan2SlideToIncome | “the higher repayment threshold: £52,885” | gov.uk |
| plan2SlidingScale | “If your income is the same as or below the lower repayment threshold, we charge the RPI only … the same as or above the higher repayment threshold, we charge the RPI+3%. Between the two thresholds … we calculate how far your income sits between the lower and higher repayment thresholds … apply that proportion to 3%” | gov.uk |
| plan2Table | “Annual income | Interest rate — £29,385 or less | 4.1%; £29,386 to £52,884 | 4.1%, plus up to 1.9%; £52,885 or more | 6%” | gov.uk |
| writeOffYears | “Plan 1: written off 25 years after the April you were first due to repay. Plan 2: written off 30 years after the April you were first due to repay. Plan 4: written off 30 years after the April you were first due to repay. Plan 5: written off 40 years after the April you were first due to repay. Postgraduate Loan: written off 30 years after the April you were first due to repay” | gov.uk |
Cycle to Work valuations — 9 figures
HMRC's ownership-transfer matrix, which is not a rate and does not change with a Budget.
| Figure | Read from | Source |
|---|---|---|
| availabilityCondition | “The offer of the use of hired cycles must be made available across the whole workforce, with no groups of employees being excluded” | assets.publishing.service.gov.uk |
| minimumTerm | “The salary sacrifice arrangement is typically for at least 12 months. This is irrespective of the length of the associated hire agreement” | assets.publishing.service.gov.uk |
| noValueLimit | “For tax and National Insurance purposes there is no limit on the value of the cycle and safety equipment you can provide to an employee” | assets.publishing.service.gov.uk |
| originalPriceMeaning | “The original price of the cycle is the price for which it was on sale as new at the time when it was first provided to the employee” | gov.uk |
| ownershipCondition | “An employee must not, at any point during the hire period, own the cycle” | assets.publishing.service.gov.uk |
| priceTierThreshold | “Acceptable disposal value percentage — original price of the cycle less than £500 / original price £500+” | gov.uk |
| qualifyingUseShare | “At least 50% of the cycle’s use must be for ‘qualifying journeys’, i.e. commuting to work purposes” | assets.publishing.service.gov.uk |
| valuationTable | “Age of cycle — acceptable disposal value percentage: 1 year: original price less than £500: 18%, original price £500+: 25%; 18 months: 16%, 21%; 2 years: 13%, 17%; 3 years: 8%, 12%; 4 years: 3%, 7%; 5 years: Negligible, 2%; 6 years & over: Negligible, Negligible” | gov.uk |
| vatTreatment | “It’s acceptable to use the VAT exclusive amount in calculating the original price of the cycle. However, where the valuation percentage is applied to a VAT exclusive amount, VAT will need to be added to the result in order to arrive at the acceptable market value” | gov.uk |
Company car percentages, announced ahead — 5 figures
Years already legislated but not yet in force. Held apart from the current tables so nothing announced is mistaken for something in force.
| Figure | Read from | Source |
|---|---|---|
| announcedTable | “Petrol powered and hybrid powered cars for the tax year 2027 to 2028: 0 g/km: 5%; 1 to 50, 130 and above: 5%; 70 to 129: 8%; 40 to 69: 11%; 30 to 39: 15%; less than 30: 17%; 51 to 54: 18%; 65 to 69: 21%; 70 to 74: 21%; 75 to 79: 21%; 155 to 159: 37%; 170 and above: 37%” | gov.uk |
| beyondMaxPercent | “38% for 2028 to 2029 and 39% for 2029 to 2030” | gov.uk |
| beyondOtherBands | “increase by 1 percentage points per year in 2028 to 2029 and 2029 to 2030” | gov.uk |
| beyondPlugInFlat | “Vehicles with CO2 emissions of 1g to 50g per kilometre will have appropriate percentages of 18% in 2028 to 2029 and 19% 2029 to 2030” | gov.uk |
| beyondZeroEmission | “the appropriate percentage for zero emission and electric vehicles will increase by 2 percentage points per year in 2028 to 2029 and 2029 to 30, rising to an appropriate percentage of 9% in 2029 to 2030” | gov.uk |
What we could not confirm
Publishing this list costs us nothing and is the honest thing to do. It holds two different kinds of gap, and the difference matters. Some are rules the calculators do not model at all — nothing on the site depends on them. Others are figures that ARE used, because omitting them would distort the answer more than using them does, but which we could not find on a page carrying the right tax year's label. Those are the ones worth reading: the number is on the site, and this is us saying we could not date its source.
59 of them, by dataset.
2026-27 tax year
- childcare.minimumIncome.* — the three-month window is quoted as "3 months" and its length in weeks is inferred from the amounts gov.uk publishes beside it: £12.71 × 16 × 13 is exactly the £2,643.68 the table gives for someone over 21, and the same arithmetic reproduces both other rows. No source consulted states the thirteen weeks in words.
- nationalInsurance.annualMaximum* — regulation 100 states the Class 4 step-two percentage as a literal 6% rather than as "the main Class 4 percentage", so a rate change made without amending the regulation would leave the maximum computed on the old figure. The engine reads the data layer, which agrees with the regulation today; if they ever part company this is the note that says which one moved.
- pension.carryForwardYears — the three-year window and its membership condition are quoted from live HMRC guidance, which states them without a year label. They are Finance Act 2011 rules and nothing consulted says they differed for this year, but no archived page for it was read.
- giftAid.* — the Gift Aid guidance states the reclaim, the tax-cover ceiling and the higher-rate claim without dating any of them, so all are read as current rather than as figures for a labelled year. They are ITA 2007 rules and no Budget consulted has moved them.
- statePension.perYearValue — each qualifying year is treated as the full rate divided by the years needed for it. Section 3(2) of the Pensions Act 2014 says the reduced rate is "the following proportion of the full rate" and then renders the fraction as an image, and no current gov.uk page states the arithmetic, so the denominator is inferred from the 35 years the guidance says the full rate needs.
- property.rentARoom.* — the limit and the halved limit are quoted from the 2024-25 helpsheet and the undated scheme page. Neither carries a label for this tax year; the figures have stood since April 2016 and no source consulted gives them an end date.
- property.financeCostAdjustedTotalIncome — the cap on the finance cost reduction is the lowest of finance costs, property profits and adjusted total income, and a pension contribution reduces the third. Whether it reduces it by the net or the gross amount, or not at all for a relief-at-source contribution, is not stated by the landlord guidance or by PIM2054/PIM2056. The engine subtracts the net amount and says so; it only changes an answer where finance costs exceed adjusted total income.
- statePension.fullNewWeekly — the live what-you’ll-get page states £241.30 without a tax-year label; the figure is consistent with the published 2026 uprating of the 2025-26 £230.25 rate. Re-verify at the next uprating.
- studentLoans.*.interestRate — interest now lives in src/data/student-loan-terms.ts with its own academic-year provenance; the September 2026 uprating is tracked by that dataset’s appliesFrom note, not here.
- allowances.personalSavingsAllowance — the £1,000/£500/£0 trio is read from the live savings guidance, which states the current rules without a tax-year label; no 2026-27-labelled statement was found. The starting rate limit, by contrast, IS year-labelled on the rates-and-allowances tables.
- allowances.marriageAllowance — £1,260 found, but likewise not on an explicitly 2026-27 labelled page.
- incomeTax.wales — no gov.uk or gov.wales page positively states in words that Welsh rates equal rUK rates for 2026-27. The conclusion rests on the published numeric tables being identical.
- nationalInsurance.employer.employmentAllowance — the £10,500 amount is confirmed but the 2026-27 eligibility conditions were not separately verified.
2025-26 tax year
- childcare.minimumIncome.* — the three-month window is quoted as "3 months" and its length in weeks is inferred from the amounts gov.uk publishes beside it: £12.71 × 16 × 13 is exactly the £2,643.68 the table gives for someone over 21, and the same arithmetic reproduces both other rows. No source consulted states the thirteen weeks in words.
- nationalInsurance.annualMaximum* — regulation 100 states the Class 4 step-two percentage as a literal 6% rather than as "the main Class 4 percentage", so a rate change made without amending the regulation would leave the maximum computed on the old figure. The engine reads the data layer, which agrees with the regulation today; if they ever part company this is the note that says which one moved.
- pension.carryForwardYears — the three-year window and its membership condition are quoted from live HMRC guidance, which states them without a year label. They are Finance Act 2011 rules and nothing consulted says they differed for this year, but no archived page for it was read.
- giftAid.* — quoted from the live Gift Aid guidance, which carries no year label at all. For a closed year that is a reading rather than a record: the rules are ITA 2007 rules and nothing found says they differed, but no archived page for this year was consulted.
- statePension.perYearValue — each qualifying year is treated as the full rate divided by the years needed for it. Section 3(2) of the Pensions Act 2014 says the reduced rate is "the following proportion of the full rate" and then renders the fraction as an image, and no current gov.uk page states the arithmetic, so the denominator is inferred from the 35 years the guidance says the full rate needs.
- property.rentARoom.* — the limit and the halved limit are quoted from the 2024-25 helpsheet and the undated scheme page. Neither carries a label for this tax year; the figures have stood since April 2016 and no source consulted gives them an end date.
- property.financeCostAdjustedTotalIncome — the cap on the finance cost reduction is the lowest of finance costs, property profits and adjusted total income, and a pension contribution reduces the third. Whether it reduces it by the net or the gross amount, or not at all for a relief-at-source contribution, is not stated by the landlord guidance or by PIM2054/PIM2056. The engine subtracts the net amount and says so; it only changes an answer where finance costs exceed adjusted total income.
- pension.lumpSumAllowance / taxFreeLumpSumShare — read from the live tax-on-pension guidance, which states the current rules without a tax-year label. The allowance has been frozen at this figure since it was introduced in April 2024.
- statutorySickPay.aweReferenceWeeks — the 8-week relevant period is stated on the current employer guide, which describes the reformed scheme; no 2025-26-labelled statement of it was found. The reference period itself did not change in the reform.
- childcare.fundedHours.* / childcare.taxFreeChildcare.* — read from the live guidance pages, which describe the scheme as it stands rather than as it stood in 2025-26. The 30-hour working-parent entitlement only extended below age 3 from September 2025, part-way through this year — see caveats.
- childcare.adjustedNetIncomeLimit — the £100,000 limit is read from the live working-parents childcare guidance, which states it "for the current tax year" rather than for 2025-26 specifically. The limit did not change between the two years, but no 2025-26-labelled statement of it was found.
- studentLoans.plan5.threshold — £25,000 is used, but no page carrying a "2025 to 2026" label states it. The 2025-26 employer thresholds page, the 2025-26 SL3 deduction tables and the previous-thresholds guidance all omit Plan 5 entirely.
- studentLoans.*.interestRate — interest lives in src/data/student-loan-terms.ts (academic-year cadence); tax-year files hold thresholds and rates only.
- allowances.personalSavingsAllowance — the £1,000/£500/£0 trio is read from the live savings guidance, which states the current rules without a tax-year label; no 2025-26-labelled statement was found. The starting rate limit IS year-labelled on the rates-and-allowances tables.
- allowances.marriageAllowance — £1,260 found, but likewise not on an explicitly 2025-26 labelled page. The historical tables list Married Couple’s Allowance, which is a different allowance.
- incomeTax.wales — the historical tables group England, Northern Ireland and Wales in one table for 2025-26, which is strong evidence the rates were identical but is not a statement that they were.
- nationalInsurance.employer.employmentAllowance — the £10,500 amount is confirmed but the 2025-26 eligibility conditions were not separately verified.
2024-25 tax year
- childcare.minimumIncome.* — the three-month window is quoted as "3 months" and its length in weeks is inferred from the amounts gov.uk publishes beside it: £12.71 × 16 × 13 is exactly the £2,643.68 the table gives for someone over 21, and the same arithmetic reproduces both other rows. No source consulted states the thirteen weeks in words.
- nationalInsurance.annualMaximum* — regulation 100 states the Class 4 step-two percentage as a literal 6% rather than as "the main Class 4 percentage", so a rate change made without amending the regulation would leave the maximum computed on the old figure. The engine reads the data layer, which agrees with the regulation today; if they ever part company this is the note that says which one moved.
- pension.carryForwardYears — the three-year window and its membership condition are quoted from live HMRC guidance, which states them without a year label. They are Finance Act 2011 rules and nothing consulted says they differed for this year, but no archived page for it was read.
- giftAid.* — quoted from the live Gift Aid guidance, which carries no year label at all. For a closed year that is a reading rather than a record: the rules are ITA 2007 rules and nothing found says they differed, but no archived page for this year was consulted.
- statePension.perYearValue — each qualifying year is treated as the full rate divided by the years needed for it. Section 3(2) of the Pensions Act 2014 says the reduced rate is "the following proportion of the full rate" and then renders the fraction as an image, and no current gov.uk page states the arithmetic, so the denominator is inferred from the 35 years the guidance says the full rate needs.
- property.rentARoom.* — the limit and the halved limit are quoted from the 2024-25 helpsheet and the undated scheme page. Neither carries a label for this tax year; the figures have stood since April 2016 and no source consulted gives them an end date.
- property.financeCostAdjustedTotalIncome — the cap on the finance cost reduction is the lowest of finance costs, property profits and adjusted total income, and a pension contribution reduces the third. Whether it reduces it by the net or the gross amount, or not at all for a relief-at-source contribution, is not stated by the landlord guidance or by PIM2054/PIM2056. The engine subtracts the net amount and says so; it only changes an answer where finance costs exceed adjusted total income.
- pension.lumpSumAllowance / taxFreeLumpSumShare — read from the live tax-on-pension guidance, which states the current rules without a tax-year label. The allowance was introduced on 6 April 2024 at this figure, so 2024-25 is its first year, at the same value the guidance still shows.
- statutorySickPay.aweReferenceWeeks — the 8-week relevant period is stated on the current employer guide, which describes the reformed scheme; no 2024-25-labelled statement of it was found. The reference period itself did not change in the reform.
- childcare.fundedHours.* / childcare.taxFreeChildcare.* — read from the live guidance pages, which describe the scheme as it stands rather than as it stood in 2024-25. In 2024-25 the 30 working-parent hours applied to 3-and-4-year-olds only, and the under-3 entitlement changed twice during the year — see caveats.
- childcare.adjustedNetIncomeLimit — the £100,000 limit is read from the live working-parents childcare guidance, which states it "for the current tax year" rather than for 2024-25 specifically. The limit did not change, but no 2024-25-labelled statement of it was found.
- studentLoans.plan5.threshold — £25,000 is used, but no page carrying a "2024 to 2025" label states it, and the previous-thresholds guidance omits Plan 5 entirely. No Plan 5 repayment was collectable before April 2026 in any case — see caveats.
- studentLoans.*.interestRate — interest lives in src/data/student-loan-terms.ts (academic-year cadence); tax-year files hold thresholds and rates only.
- allowances.personalSavingsAllowance — the £1,000/£500/£0 trio is read from the live savings guidance, which states the current rules without a tax-year label; no 2024-25-labelled statement was found. The starting rate limit IS year-labelled on the rates-and-allowances tables.
- allowances.marriageAllowance — £1,260 found, but not on an explicitly 2024-25 labelled page. The historical tables list Married Couple’s Allowance, which is a different allowance.
- incomeTax.wales — the historical tables group England, Northern Ireland and Wales in one table for 2024-25, which is strong evidence the rates were identical but is not a statement that they were.
- nationalInsurance.employer.employmentAllowance — the £5,000 amount is confirmed on the 2024-25 employer thresholds page but the eligibility conditions were not separately verified.
Stamp duty, LBTT and LTT
- england.surchargeMinPrice — the £40,000 floor is quoted from the higher-rates guidance in the negative ("worth less than £40,000", under when the rates do not apply) rather than as a stated threshold sentence. The figure is standard, but the quote is the closest the page comes to stating it.
Redundancy and termination payments
- ageBands — the multipliers are quoted from the plain-English rights page rather than from section 162 of the Employment Rights Act itself. The wording is unambiguous and the figures are long-standing, but the statute is the authority and was not read.
- taxFreeThreshold — £30,000 is quoted from the termination payments guidance, which states it as current rather than dating it. It has stood since 1988 and no source consulted gives it an end date.
- ageBands.boundary — a year of service spanning a birthday is banded by the age at the START of that year, which never over-pays. The rights page says only "each full year you were 41 or older" and does not say what happens to the year you turned 41, so the reading is a choice; section 162 of the Employment Rights Act is the authority and was not read.
- appliesFrom — the weekly cap is dated by the guidance ("on or after 6 April 2026"); the age bands, year limit and threshold carry no date of their own and are assumed in force alongside it.
Corporation tax
- standardFraction — Parliament sets the rates and the fraction for each financial year separately, and CTA 2010 s.18B(3) defines the standard fraction only as "the fraction set by Parliament for the financial year". The statute quoted beside it is Finance Act 2021 s.7(2), which sets 3/200 for the financial year 2023. That the same fraction still applies for the financial year 2026 is read from the HMRC rates table rather than from the provision that re-set it, which was not located.
- financialYearFrom — the HMRC table heads its column "2026" and CTA 2010 s.1119 establishes that a financial year begins with April, so the column is read as 1 April 2026 to 31 March 2027. The table does not spell the span out.
- associatedCompanyTest — "control" in s.18E(5) is read through Part 10 ss.450 and 451, which were not read. The count is therefore taken as an input rather than derived, and this file makes no attempt to decide whether a given company is associated.
Inheritance tax
- annualExemptionCarryForwardYears — a tax year with no gifts entered is treated as having its whole annual exemption unused, so it carries into the next one. That follows from the inputs rather than from any source: it is right if the caller entered every gift they made in the seven years, and overstates the exemption if they entered only some. No gov.uk page states what to assume about a year it was not told about.
- smallGiftPerPerson — gifts with no recipient named are treated as going to different people, so each can take the small gift allowance. The guidance defines the allowance per person and says nothing about how to read an unnamed gift; naming the same recipient twice withdraws it, which puts the assertion on the caller rather than the default.
Student loan interest and write-off
- appliesFrom — the live rates page states the percentages as "currently charged" without an academic-year label. Read on 2026-09-08 they had moved from the 2025-26 figures (3.2%, 6.2%) to 4.1% and 6%, which is the 1 September 2026 reset the guidance describes; appliesFrom is set to that date on that basis. Re-verify each September.
- interest.plan2.margin — the guidance says RPI plus up to 3%, and the table prints "plus up to 1.9%" because the 6% cap binds this year. The engine slides on the 1.9% that can actually be charged; if the cap is lifted while RPI is 4.1%, the top of the slide becomes 7.1% and this figure is wrong.
Corrections
If a figure here is wrong, we want to know — tell us which one and where the correct value is published, and it will be fixed and recorded in the changelog. This site is an information tool, not financial advice.