HMRC reference · 2026/27
Comprehensive 2026/27HMRC Tax Code & Personal Allowance Manual
This editorial reference explains how uktaxcalculation aligns every city salary calculator to published HMRC thresholds for the 2026/27 tax year — including Personal Allowance taper, Scottish Income Tax bands, and Class 1 National Insurance.
Personal Allowance baseline
The standard Personal Allowance for 2026/27 is £12,570. Earnings above £100,000 trigger taper at £1 per £2 until the allowance reaches zero at £125,140.
England, Wales & Northern Ireland bands
Basic rate (20%), higher rate (40%), and additional rate (45%) apply to taxable income after allowances. National Insurance Class 1 thresholds operate UK-wide regardless of devolved Income Tax.
Scottish Income Tax
Scottish taxpayers use Starter, Basic, Intermediate, Higher, and Top bands set by the Scottish Government. NI remains UK-wide under HMRC Class 1 rules.