Guides

How the figures in the calculator are worked out, with examples. Each guide lists the pages and legislation it relies on.

• UK take-home pay in 2026-27: Income Tax, National Insurance and loansWorked examples at £30,000, £50,000 and £80,000 for 2026-27: Income Tax in England and Scotland, National Insurance, student loans and pension relief, with sources.
• Why £100,000 to £125,140 is taxed at 60% on each extra pound (2026-27)How the Personal Allowance reduction over £100,000 gives a 60% effective Income Tax rate up to £125,140, with figures for England, Scotland and pensions.

The guides are general information. Rates as at 2 November 2026.