Tax year 2026/27
Calculation methodology, sources and limitations
UK Tax Mate provides annual estimates for the 2026/27 tax year. The published salary examples assume employment in England, Wales or Northern Ireland, the standard Personal Allowance, category A National Insurance and no pension or student loan deductions unless stated.
What a salary example includes
Each example separates gross salary, Income Tax, employee National Insurance and take-home pay. Monthly and weekly amounts are annual estimates divided by 12 and 52. They are not a reconstruction of an individual payslip; payroll periods, rounding, bonuses and tax-code changes can produce different amounts.
Worked example: £35,000 salary
| Item | Annual amount |
|---|---|
| Gross salary | £35,000.00 |
| Personal Allowance | £12,570.00 |
| Income Tax | £4,486.00 |
| Employee NI | £1,794.40 |
| Take-home pay | £28,719.60 |
This example excludes pensions, student loans, taxable benefits and other income. See the salary breakdown or adjust your situation in the calculator.
Primary sources
- HMRC rates and thresholds for employers 2026/27: employment tax, NI and student loan thresholds.
- Scottish Income Tax: regional bands.
- Self-employed National Insurance: Class 4 and Class 2 rules.
- Adjusted net income: Personal Allowance taper.
The figures in the worked example and the linked salary pages were checked against these published rates on 22 September 2026. This is a check of the stated examples, not HMRC approval or certification of every calculator scenario.
Important limits of the interactive calculator
The calculator is an annual planning tool, not payroll software or a Self Assessment return. It does not fully model all reliefs, benefits in kind, multiple employments, savings, dividends, irregular pay or deductions. Pension relief at source, Scottish allowance adjustments and unusual tax codes can require a more detailed calculation. Do not treat a displayed result as a confirmed tax liability.
Salary sacrifice is not universally tax-free: the treatment depends on the benefit and the arrangement. Employer NI savings are not automatically passed to employees. Self-employed users should use taxable business profit, not turnover, and should not treat employee salary sacrifice as a self-employed pension method.
About the service
UK Tax Mate is an independent calculation website, not HMRC. The site provides information and estimates; it does not claim professional tax accreditation. For a return, unusual circumstances or a disputed tax bill, check the official guidance and use appropriate professional help.
Questions and answers
Why can my payslip differ from the calculator?
The calculator works on annual assumptions. Pay frequency, payroll rounding, tax code, bonuses, benefits and other deductions can change the actual payslip.
Are the salary pages for Scotland?
The headline salary examples are for England, Wales and Northern Ireland. Scottish comparisons are explicitly labelled.
Does the calculator submit anything to HMRC?
No. These pages provide estimates and explanations; they are not an HMRC filing service.