UK Tax Guides 2025-26
Thirty plain-English guides covering income tax, National Insurance, employment structures, benefits and life events — all updated for the 2025-26 tax year.
Income Tax
How Much Tax Do I Pay?
Step-by-step calculation with worked examples at £25k–£80k
Personal Allowance 2025-26
What the £12,570 allowance means and how it is tapered at £100k
The 60% Tax Trap
How earning £100k–£125,140 triggers an effective 62% marginal rate
How Much Can I Earn Before Paying Tax?
Personal Allowance, blind person's allowance and trading income threshold
Higher Rate Tax Threshold 2025-26
The £50,270 boundary: what changes and how to plan around it
How Are Bonuses Taxed?
PAYE on bonus payments and how to reduce the deduction via pension
Scotland Income Tax Explained
Six Scottish bands vs England — differences and worked examples
What Is a Tax Code?
Every code explained: 1257L, BR, D0, K, W1, S, C and more
How Does National Insurance Work?
Who pays, what rates, how NI builds your State Pension entitlement
National Insurance Explained
Class 1, 2 and 4 rates, employer NI, and the April 2025 threshold change
Pay Rise: How Much Do You Keep?
Marginal rates at basic, higher and 60% trap — net benefit per scenario
Employment & Contracts
How Does Salary Sacrifice Work?
Pension, car, cycle and childcare sacrifice — what saves you and your employer
Salary vs Dividends for Directors
Optimal salary/dividend mix for company directors in 2025-26
What Is IR35?
Off-payroll rules, how HMRC determines status and impact on take-home
Student Loan: Plan 1 vs Plan 2 vs Plan 5
Thresholds, write-off periods and monthly repayments compared
Student Loan Repayments Explained
Plans 1, 2, 4 and 5 thresholds, monthly repayments at each salary, write-off dates
Mileage Allowance & Tax Relief
45p/mile AMAP rate, how to claim relief if your employer pays less
Contractor Pay: Ltd Co vs Umbrella
Compare take-home at £400–£600/day — inside and outside IR35 with real numbers
What Is a P60?
When it arrives, what it shows, and why you should keep it
What Is a P45?
What your P45 means when you leave a job and how it affects your new employer
How Does Marriage Allowance Work?
Transfer £1,260 of personal allowance to save up to £252/year
Self-Employed vs Employed Tax
NI classes, expenses, Self Assessment vs PAYE — side-by-side comparison
Redundancy Pay Guide
Statutory calculation, £30,000 tax-free rule, notice pay and PILON
Umbrella vs Limited Company
Take-home comparison at three day rates — inside and outside IR35
Benefits & Allowances
How Does Pension Tax Relief Work?
Relief at source vs net pay, annual allowance and carry forward
ISA vs Pension: Which Is Better?
Access flexibility vs tax relief — the trade-offs explained
How Does Child Benefit Tax Work?
The High Income Child Benefit Charge and the £60,000 threshold change
What Is Benefit in Kind?
How company cars, private medical and other perks are taxed
What Is the Dividend Allowance?
£500 allowance in 2025-26 and how dividend tax rates work above it
How Does Emergency Tax Work?
Why you may overpay at a new job and how to get a refund quickly
Savings Interest Tax Explained
PSA of £1,000/£500, Starting Rate for Savings, and why ISA beats all
What Is Inheritance Tax?
£325k nil-rate band, RNRB, the 40% rate and how to minimise it
Capital Gains Tax Guide
18%/24% rates, £3,000 annual exemption, how to report — with worked examples
Life Events
Maternity Pay Guide
SMP rates, eligibility, tax treatment and enhanced pay explained
How Does Stamp Duty Work?
2025-26 SDLT rates, first-time buyer relief and BTL surcharge
Tax on Rental Income for Landlords
Allowable expenses, mortgage interest restriction, and the Rent a Room scheme
Inheritance Tax Guide
NRB £325k, RNRB £175k, seven-year rule, and how couples can shelter £1m from IHT
Stamp Duty Guide 2025-26
Current SDLT rates, first-time buyer £300k threshold, and the additional 3% surcharge