UK Tax Cheat Sheet 2026/27
Every rate, band, threshold, and key date you need — on one page.
Print or save as PDF.
Income Tax (England, Wales & NI)
| Personal Allowance | £12,570 |
| Basic Rate (20%) | £12,571 – £50,270 |
| Higher Rate (40%) | £50,271 – £125,140 |
| Additional Rate (45%) | Over £125,140 |
PA tapers by £1 for every £2 earned over £100,000. Fully withdrawn at £125,140.
Income Tax (Scotland)
| Starter (19%) | £12,571 – £14,876 |
| Basic (20%) | £14,877 – £26,561 |
| Intermediate (21%) | £26,562 – £43,662 |
| Higher (42%) | £43,663 – £75,000 |
| Advanced (45%) | £75,001 – £125,140 |
| Top (48%) | Over £125,140 |
National Insurance 2026/27
Employed (Class 1)
| Primary Threshold | £12,570/yr |
| Employee rate | 8% (up to UEL) |
| Upper Earnings Limit | £50,270/yr |
| Above UEL | 2% |
Self-Employed
| Class 2 | No compulsory charge; voluntary £3.65/week |
| Class 4 (6%) | £12,570 – £50,270 |
| Class 4 (2%) | Above £50,270 |
Capital Gains & Dividends
Capital Gains Tax
| Annual Exempt Amount | £3,000 |
| Basic rate | 18% |
| Higher/additional rate | 24% |
Dividend Tax
| Dividend Allowance | £500 |
| Basic rate | 10.75% |
| Higher rate | 35.75% |
| Additional rate | 39.35% |
Pensions & Savings
| Annual Allowance | £60,000 |
| Lifetime Allowance | Abolished |
| ISA Allowance | £20,000 |
| Junior ISA | £9,000 |
| Personal Savings Allowance (basic) | £1,000 |
| Personal Savings Allowance (higher) | £500 |
Key Dates 2026/27
| Tax year starts | 6 April 2026 |
| Tax year ends | 5 April 2027 |
| Self Assessment deadline (online) | 31 January 2027 |
| Self Assessment deadline (paper) | 31 October 2026 |
| Payment on account (1st) | 31 January 2026 |
| Payment on account (2nd) | 31 July 2026 |
Stamp Duty (England & NI)
| Up to £125,000 | 0% |
| £125,001 – £250,000 | 2% |
| £250,001 – £925,000 | 5% |
| £925,001 – £1.5m | 10% |
| Over £1.5m | 12% |
| Additional property surcharge | +5% |
Student Loans & Other
Student Loan Thresholds
| Plan 1 (9%) | Over £26,900 |
| Plan 2 (9%) | Over £29,385 |
| Plan 5 (9%) | Over £25,000 |
| Postgrad (6%) | Over £21,000 |
Other
| Marriage Allowance transfer | £1,260 |
| Child Benefit (HICBC starts) | £60,000 |
| Inheritance Tax nil-rate band | £325,000 |
Source: HMRC. 2026/27 tax year (6 April 2026 – 5 April 2027). Not financial advice. ukcalc.co.uk
Need to calculate your exact tax? Try our salary calculator
or self-employed calculator.