How it works
You pay no tax on income up to your personal allowance, then a basic rate, then higher and additional rates on income above each threshold. Only the income within each band is taxed at that band’s rate.
Things that change it
- A high income can taper away your personal allowance.
- Scotland has its own income tax bands and rates.
- Dividends and savings have their own rules.
Frequently asked questions
Where are the current figures?+
Rates and thresholds change at Budgets — always check the current bands on GOV.UK. The take-home pay calculator uses current-year estimates.