| Personal allowance | £12,570 | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
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| Income where the personal allowance starts to fall | £100,000 | www.gov.uk/income-tax-rates | 22 September 2026 |
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| Allowance lost for each £1 over that income | 50% | www.gov.uk/income-tax-rates | 22 September 2026 |
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| Blind Person's Allowance | £3,250 | www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past | 23 September 2026 |
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| Marriage Allowance transferable amount | £1,260 | www.gov.uk/marriage-allowance | 23 September 2026 |
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| Marriage Allowance recipient tax relief rate | 20% | www.gov.uk/marriage-allowance | 23 September 2026 |
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| Marriage Allowance transferor income limit | £12,570 | www.gov.uk/marriage-allowance | 23 September 2026 |
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| Marriage Allowance birth date condition | Born before 6 April 1935 | www.gov.uk/marriage-allowance | 23 September 2026 |
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| Marriage Allowance recipient tax condition | Partner pays Income Tax at the basic rate, or in Scotland at the starter, basic or intermediate rate. | www.gov.uk/marriage-allowance | 23 September 2026 |
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| Basic rate (England, Wales, Northern Ireland) | 20% | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
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| Basic rate band, taxable income up to | £37,700 | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
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| Higher rate (England, Wales, Northern Ireland) | 40% | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
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| Higher rate band, taxable income up to | £125,140 | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
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| Additional rate (England, Wales, Northern Ireland) | 45% | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
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| Starter rate (Scotland) | 19% | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
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| Starter rate band (Scotland), taxable income up to | £3,967 | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
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| Basic rate (Scotland) | 20% | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
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| Basic rate band (Scotland), taxable income up to | £16,956 | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
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| Intermediate rate (Scotland) | 21% | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
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| Intermediate rate band (Scotland), taxable income up to | £31,092 | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
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| Higher rate (Scotland) | 42% | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
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| Higher rate band (Scotland), taxable income up to | £62,430 | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
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| Advanced rate (Scotland) | 45% | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
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| Advanced rate band (Scotland), taxable income up to | £125,140 | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
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| Top rate (Scotland) | 48% | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
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| National Insurance lower earnings limit | £6,708 | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
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| National Insurance primary threshold (employee) | £12,570 | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
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| National Insurance upper earnings limit | £50,270 | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
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| Employee National Insurance, main rate | 8% | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
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| Employee National Insurance, above the upper limit | 2% | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
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| National Insurance secondary threshold (employer) | £5,000 | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
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| Employer National Insurance rate | 15% | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
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| Student loan Plan 1 threshold | £26,900 | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
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| Student loan Plan 1 repayment rate | 9% | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
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| Student loan Plan 2 threshold | £29,385 | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
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| Student loan Plan 2 repayment rate | 9% | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
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| Student loan Plan 4 threshold | £33,795 | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
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| Student loan Plan 4 repayment rate | 9% | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
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| Student loan Plan 5 threshold | £25,000 | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
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| Student loan Plan 5 repayment rate | 9% | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
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| Postgraduate loan threshold | £21,000 | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
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| Postgraduate loan repayment rate | 6% | www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 | 22 September 2026 |
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| Full weekly New State Pension rate | £241.30 | www.gov.uk/government/publications/benefit-and-pension-rates-2026-to-2027/proposed-benefit-and-pension-rates-2026-to-2027 | 23 September 2026 |
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| Weekly Category A or B basic State Pension | £184.90 | www.gov.uk/government/publications/benefit-and-pension-rates-2026-to-2027/proposed-benefit-and-pension-rates-2026-to-2027 | 23 September 2026 |
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| Overall annual ISA allowance | £20,000 | www.gov.uk/individual-savings-accounts | 23 September 2026 |
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| Annual Lifetime ISA limit | £4,000 | www.gov.uk/lifetime-isa | 23 September 2026 |
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| Lifetime ISA government bonus rate | 25% | www.gov.uk/lifetime-isa | 23 September 2026 |
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| Maximum Lifetime ISA annual bonus | £1,000 | www.gov.uk/lifetime-isa | 23 September 2026 |
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| Annual Junior ISA limit | £9,000 | www.gov.uk/junior-individual-savings-accounts | 23 September 2026 |
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| Automatic enrolment qualifying earnings band, lower limit | £6,240 | www.gov.uk/government/publications/review-of-the-automatic-enrolment-earnings-trigger-and-qualifying-earnings-band-for-202627/review-of-the-automatic-enrolment-earnings-trigger-and-qualifying-earnings-band-for-202627 | 23 September 2026 |
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| Automatic enrolment qualifying earnings band, upper limit | £50,270 | www.gov.uk/government/publications/review-of-the-automatic-enrolment-earnings-trigger-and-qualifying-earnings-band-for-202627/review-of-the-automatic-enrolment-earnings-trigger-and-qualifying-earnings-band-for-202627 | 23 September 2026 |
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