Adjusted net income, not your salary, decides the personal allowance taper, the Child Benefit charge and childcare eligibility.
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Updated
Sep 10, 2026
Adjusted net income, not your salary, decides the personal allowance taper, the Child Benefit charge and childcare eligibility.
Between £100,000 and £125,140 the effective marginal rate is 60%, higher than the 45% additional rate above it.
UK income tax, National Insurance and student loan thresholds as JSON. One file per tax year, CC BY 4.0.
Decode any UK tax code — 1257L, K475, BR, D0, S and C prefixes, emergency M1/W1. One static page, no dependencies.
Contributing exactly enough to bring income to £100,000 recovers the whole personal allowance, at an effective relief rate of 60%.
Every UK tax figure that moved between tax years, and every one that was frozen. Generated by diffing an open dataset.
Prices are up 29.8% since April 2021 while the £12,570 personal allowance has not moved once.
Transferring £1,260 of personal allowance saves a couple up to £252 a year, and you can backdate four years.
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