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Fix the tax year, residency and Scottish status
Confirm which tax year is in scope (2024-25, 2025-26 or 2026-27), that the taxpayer is UK resident for the whole year, and whether they are a Scottish taxpayer. This choice drives the entire rate schedule.
Watch for: Scottish bands apply only to non-savings, non-dividend income (savings and dividends always use UK-wide rates). Non-resident, split-year and non-dom cases (the remittance basis is abolished from 6 April 2025) are out of scope, escalate them.
Scotland Act 2016
Gather documents and categorise every income source
Collect the P60, P11D, SA103 profit, interest certificates, dividend vouchers and pension statements, then tag each source as non-savings, savings or dividend income.
Watch for: ISA interest and Premium Bond prizes are tax-free and excluded, the first £30,000 of a redundancy payment is exempt, the state pension is taxable with no tax deducted at source, and employer pension contributions never appear on the SA100.
ITA 2007, ss 6-22
Every figure is drawn from this Tax Guide and cited to its source.
Personal allowance
£0 – £12,570 at 0%ITA 2007
Basic rate (rUK)
£12,571 – £50,270 at 20%ITA 2007
Higher rate (rUK)
£50,271 – £125,140 at 40%ITA 2007
Additional rate (rUK)
Over £125,140 at 45%ITA 2007
Starter rate (Scotland)
£12,571 – £14,876 at 19%Scotland Act 2016
Basic rate (Scotland)
£14,877 – £26,561 at 20%Scotland Act 2016
Intermediate rate (Scotland)
£26,562 – £43,662 at 21%Scotland Act 2016
Higher rate (Scotland)
£43,663 – £75,000 at 42%Scotland Act 2016
Advanced rate (Scotland)
£75,001 – £125,140 at 45%Scotland Act 2016
This skill covers three tax years in parallel:
All headline income tax rates and thresholds are frozen through 2027-28. The Autumn Budget 2025 announced targeted rate increases on investment income (dividends, savings, property) effective 6 April 2026 -- see Section 1.5.
Reviewed against the cited tax authorities by James Power on 2026-06-03. Items flagged for further clarification are tracked separately and excluded here. This block is generated from verified
skill_facts— edit the facts, not the prose.
Section 1 -- Quick Reference
| Field | Value |
|---|---|
| Country | United Kingdom |
| Tax | Income Tax (rUK rates or Scottish rates) |
| Currency | GBP only |
| Tax years in scope | 2024-25 (prior), 2025-26 (current), 2026-27 (from 6 April 2026) |
| Primary legislation | Income Tax Act 2007 (ITA 2007); ITEPA 2003; ITTOIA 2005 |
| Supporting legislation | Finance Act 2024; Finance Act 2025; Finance (No. 2) Bill 2024-26 / Finance Bill 2026 (pending Royal Assent); Scotland Act 2016; TMA 1970 |
| Tax authority | HM Revenue & Customs (HMRC) |
| Filing portal | HMRC Self Assessment Online |
| Filing deadline (online) 2024-25 | 31 January 2026 |
| Filing deadline (online) 2025-26 | 31 January 2027 |
| Filing deadline (online) 2026-27 | 31 January 2028 |
| Contributor | Open Accountants Community |
| Validated by | Verified by James Power on 2026-06-03 |
| Skill version | 2.1 |
1.0 Three-Year Comparison -- Headline rUK Bands (FROZEN through 2027-28) [T1]
| Item | 2024-25 | 2025-26 | 2026-27 |
|---|---|---|---|
| Personal allowance | GBP 12,570 | GBP 12,570 | GBP 12,570 (frozen) |
| Basic rate band (20%) | up to GBP 50,270 | up to GBP 50,270 | up to GBP 50,270 (frozen) |
| Higher rate band (40%) | GBP 50,271 -- 125,140 | GBP 50,271 -- 125,140 | GBP 50,271 -- 125,140 (frozen) |
| Additional rate (45%) | over GBP 125,140 | over GBP 125,140 | over GBP 125,140 (frozen) |
| PA taper threshold | GBP 100,000 | GBP 100,000 | GBP 100,000 (frozen) |
| PA fully withdrawn at | GBP 125,140 | GBP 125,140 | GBP 125,140 (frozen) |
Source: Personal allowance and higher rate threshold freeze extended to 5 April 2028 (Finance (No. 2) Act 2023 s.5; Autumn Budget 2025 confirmed no further extension at this stage, but the freeze through 2027-28 remains in force).
1.1 Income Tax Bands -- England, Wales, Northern Ireland (rUK) -- 2024-25 [T1]
| Band | Taxable Income | Rate |
|---|---|---|
| Personal allowance | GBP 0 -- 12,570 | 0% |
| Basic rate | GBP 12,571 -- 50,270 | 20% |
| Higher rate | GBP 50,271 -- 125,140 | 40% |
| Additional rate | Over GBP 125,140 | 45% |
1.2 Income Tax Bands -- rUK -- 2025-26 [T1]
| Band | Taxable Income | Rate |
|---|---|---|
| Personal allowance | GBP 0 -- 12,570 | 0% |
| Basic rate | GBP 12,571 -- 50,270 | 20% |
| Higher rate | GBP 50,271 -- 125,140 | 40% |
| Additional rate | Over GBP 125,140 | 45% |
1.3 Income Tax Bands -- rUK -- 2026-27 (from 6 April 2026) [T1]
| Band | Taxable Income | Rate |
|---|---|---|
| Personal allowance | GBP 0 -- 12,570 | 0% |
| Basic rate | GBP 12,571 -- 50,270 | 20% |
| Higher rate | GBP 50,271 -- 125,140 | 40% |
| Additional rate | Over GBP 125,140 | 45% |
Headline rates and thresholds are unchanged from 2025-26 -- the freeze continues through 2027-28. Autumn Budget 2025 changes are confined to investment income (see Section 1.5).
Scottish Bands 2024-25
| Band | Taxable Income | Rate |
|---|---|---|
| Personal allowance | GBP 0 -- 12,570 | 0% |
| Starter rate | GBP 12,571 -- 14,876 | 19% |
| Basic rate | GBP 14,877 -- 26,561 | 20% |
| Intermediate rate | GBP 26,562 -- 43,662 | 21% |
| Higher rate | GBP 43,663 -- 75,000 | 42% |
| Advanced rate | GBP 75,001 -- 125,140 | 45% |
| Top rate | Over GBP 125,140 | 48% |
Scottish Bands 2025-26
| Band | Taxable Income | Rate |
|---|---|---|
| Personal allowance | GBP 0 -- 12,570 | 0% |
| Starter rate | GBP 12,571 -- 15,397 | 19% |
| Basic rate | GBP 15,398 -- 27,491 | 20% |
| Intermediate rate | GBP 27,492 -- 43,662 | 21% |
| Higher rate | GBP 43,663 -- 75,000 | 42% |
| Advanced rate | GBP 75,001 -- 125,140 | 45% |
| Top rate | Over GBP 125,140 | 48% |
TBC -- Scottish Budget 2025-26 not yet enacted at time of writing. The Scottish Government typically announces rates in December for the following April. Verify against the Scottish Rate Resolution before finalising any 2026-27 computation. Until then, apply 2025-26 bands as a working estimate and flag for reviewer.
Effective 6 April 2026, the following changes take effect under measures announced in the Autumn Budget 2025 (Finance (No. 2) Bill 2024-26 / Finance Bill 2026, pending Royal Assent):
Autumn Budget 2025 Changes
| Item | 2025-26 | 2026-27 |
|---|---|---|
| Dividend ordinary rate | 8.75% | 10.75% |
| Dividend upper rate | 33.75% | 35.75% |
| Dividend additional rate | 39.35% | 39.35% (unchanged) |
| Savings income basic / higher / additional | 20% / 40% / 45% | TBC -- expected 22% / 42% / 45% (Autumn Budget 2025 announcement; verify against enacted Finance Bill) |
| Property income basic / higher / additional | 20% / 40% / 45% | TBC -- expected 22% / 42% / 45% (Autumn Budget 2025 announcement; verify against enacted Finance Bill) |
| All other headline bands and PA | frozen | frozen (no change) |
| HICBC tapered threshold | GBP 60,000 / GBP 80,000 | GBP 60,000 / GBP 80,000 (unchanged from 2024-25 reform) |
uk-dividends for the detailed dividend computation, the GBP 500 allowance interaction, and worked examples.Key Allowances and Thresholds [T1]
| Item | 2024-25 | 2025-26 | 2026-27 |
|---|---|---|---|
| Personal allowance | GBP 12,570 | GBP 12,570 | GBP 12,570 |
| PA taper threshold | GBP 100,000 | GBP 100,000 | GBP 100,000 |
| PA fully withdrawn | GBP 125,140 | GBP 125,140 | GBP 125,140 |
| Basic rate band | GBP 37,700 | GBP 37,700 | GBP 37,700 |
| Personal savings allowance (basic rate) | GBP 1,000 | GBP 1,000 | GBP 1,000 (TBC -- verify Finance Bill 2026) |
| Personal savings allowance (higher rate) | GBP 500 | GBP 500 | GBP 500 (TBC -- verify Finance Bill 2026) |
| Personal savings allowance (additional rate) | GBP 0 | GBP 0 | GBP 0 |
| Starting rate for savings band | GBP 5,000 | GBP 5,000 | GBP 5,000 (TBC) |
| Dividend allowance | GBP 500 | GBP 500 | GBP 500 |
| Marriage allowance transfer | GBP 1,260 (reducer GBP 252) | GBP 1,260 (reducer GBP 252) | GBP 1,260 (reducer GBP 252) |
| Annual pension allowance | GBP 60,000 | GBP 60,000 | GBP 60,000 |
| HICBC tapered threshold (start / full claw-back) | GBP 60,000 / 80,000 | GBP 60,000 / 80,000 | GBP 60,000 / 80,000 |
Dividend Rates [T1]
| Band | 2024-25 | 2025-26 | 2026-27 |
|---|---|---|---|
| Within basic rate band | 8.75% | 8.75% | 10.75% |
| Within higher rate band | 33.75% | 33.75% | 35.75% |
| Within additional rate band | 39.35% | 39.35% | 39.35% |
See companion skill uk-dividends for full dividend-specific guidance, including the GBP 500 allowance, scrip dividends, and overseas dividend treatment.
Conservative Defaults [T1]
| Ambiguity | Default |
|---|---|
| Unknown tax year | Current year (2025-26) |
| Unknown residency | UK resident (but STOP if genuinely unclear) |
| Unknown Scottish status | rUK rates |
| Unknown income category | Non-savings income |
| Unknown pension contribution method | Relief at source |
| Unknown marriage allowance eligibility | Do not apply |
| Unknown 2026-27 savings/property rate | Flag TBC; do not finalise without Finance Bill confirmation |
For SA100, the "transactions" are not bank statement lines but rather income items from various sources flowing into the tax computation. This pattern library maps income types to the correct SA100 section and tax treatment.
3.1 Employment Income Patterns
| Source Document | SA100 Section | Treatment | Notes |
|---|---|---|---|
| P60 (annual certificate) | TR3 (Employment) | Gross pay before PAYE deducted | PAYE tax goes to "tax deducted" |
| P45 (leaver certificate) | TR3 | Gross pay for period employed | May need to combine with P60 from new employer |
| P11D (benefits in kind) | TR3 | Add to employment income | Car benefit, medical insurance, etc. |
| Tips, bonuses (not on P60) | TR3 | Add to employment income | Must be declared even if not on P60 |
| Redundancy payment | TR3 | First GBP 30,000 exempt. Excess taxable. | [T2] Confirm composition of payment |
| Employer pension contribution | EXCLUDE | Not taxable income to employee | Employer contribution does not appear on SA100 |
3.2 Self-Employment Income Patterns
| Source | SA100 Section | Treatment | Notes |
|---|---|---|---|
| SA103 taxable trading profit | TR4 (Self-employment) | Attach SA103 | Computed per uk-self-employment-sa103 skill |
| Multiple self-employments | TR4 | Separate SA103 for each trade | Combined for Class 4 NIC |
3.3 Savings Income Patterns
| Source | SA100 Section | Treatment | Notes |
|---|---|---|---|
| Bank interest (UK) | TR5 (Savings) | Gross amount | Most banks pay interest gross since 2016 |
| Building society interest | TR5 | Gross amount | Same |
| Government bond interest (gilts) | TR5 | Gross amount | Savings income |
| NS&I interest (non-ISA) | TR5 | Gross amount | Premium Bond prizes are tax-free |
| ISA interest | EXCLUDE | Tax-free | Do not include |
| P2P lending interest | TR5 | Gross amount | Savings income |
3.4 Dividend Income Patterns
| Source | SA100 Section | Treatment | Notes |
|---|---|---|---|
| UK company dividends | TR6 (Dividends) | Gross dividend | No tax credit since 2016 |
| Overseas dividends | TR6 or SA106 | Gross amount in GBP | May have foreign tax credit |
| Investment fund dividends | TR6 | As per tax voucher | Some funds pay interest distributions |
| Scrip dividends | TR6 | Cash equivalent | Taxable as dividend |
3.5 Pension Income Patterns
| Source | SA100 Section | Treatment | Notes |
|---|---|---|---|
| State pension | TR5 (Pensions) | Full amount taxable | No tax deducted at source |
| Private/occupational pension | TR5 | Gross amount | PAYE usually deducted |
| Pension lump sum (25% tax-free) | Partly TR5 | Only 75% taxable | First 25% is tax-free |
| Drawdown income | TR5 | Full amount taxable | No tax-free element (25% already taken) |
3.6 Pension Contribution Patterns (Deductions)
| Source | Treatment | Notes |
|---|---|---|
| Personal pension (relief at source) | Gross up: contribution x 100/80. Extends basic rate band. Higher/additional relief via SA100. | Net contribution already includes 20% basic rate relief claimed by pension provider. |
| Workplace pension (net pay) | Already deducted from gross pay. No further claim. | Already reflected in P60 gross figure. |
| SIPP contribution | Same as relief at source | Gross up for higher rate relief. |
3.7 Other Income Patterns
| Source | SA100 Section | Treatment | Notes |
|---|---|---|---|
| Rental income (net) | TR6 (Property) | Attach SA105 | Separate computation |
| Foreign income | SA106 | Separate computation | May involve double tax relief |
| Miscellaneous income | SA101 | Various | Catch-all |
Each scenario is repeated across all three years so reviewers can see the year-on-year effect of the rate freeze and the April 2026 changes.
Input: Employment GBP 40,000 (PAYE GBP 5,486). Self-employment profit GBP 20,000. Dividends GBP 5,000.
Input: Scottish taxpayer. Employment GBP 50,000. Bank interest GBP 3,000.
Pension contributions and Gift Aid can reduce adjusted net income below GBP 100,000 to restore the PA. Legitimate planning strategy. Flag for reviewer to confirm contribution amounts are within annual allowance.
For taxpayers in the GBP 60,000-80,000 taper zone, the effective marginal rate including HICBC can exceed 60%. Cross-year planning (timing of bonus income, pension contributions to reduce ANI) is materially valuable. Flag for reviewer.
Client can apply (SA303) to reduce POAs if they expect lower liability. If estimate is too low, HMRC charges interest from original due date. Flag before reducing. For the 2025-26 -> 2026-27 transition, POAs for 2026-27 will be based on 2025-26 liability -- consider whether the 2026-27 dividend/savings rate increases will materially raise the actual liability above POA estimates.
When savings and dividends push income across rate band boundaries, the interaction of PSA, dividend allowance, and band extensions can be complex. Flag for reviewer to verify computation. Especially important for 2026-27 given the divergence of dividend, savings, and non-savings rates.
The Autumn Budget 2025 announced rate increases on savings and property income from 6 April 2026, expected to mirror the 2pp uplift on basic and higher bands. The specific rates are TBC pending Finance (No. 2) Bill 2024-26 / Finance Bill 2026 enactment. Flag any 2026-27 return with material savings or property income for reviewer; do not finalise until rates are confirmed in legislation.
SA100 TAX COMPUTATION -- Tax Year [SELECT: 2024-25 / 2025-26 / 2026-27]
A. INCOME A1. Employment income (P60 gross) ___________ A2. Benefits in kind (P11D) ___________ A3. Self-employment profit (from SA103) ___________ A4. Savings income (bank interest) ___________ A5. Dividend income ___________ A6. Pension income ___________ A7. Property income (from SA105) ___________ A8. Other income ___________ A9. TOTAL INCOME ___________
B. DEDUCTIONS FROM TOTAL INCOME B1. Trading losses (sideways relief) ___________ B2. Gross pension contributions (for ANI) ___________ B3. Gift Aid (grossed up, for ANI) ___________ B4. Adjusted net income ___________
C. PERSONAL ALLOWANCE C1. Standard PA 12,570 C2. Taper reduction (if ANI > 100,000) ___________ C3. Available PA ___________
D. TAXABLE INCOME D1. Non-savings taxable ___________ D2. Savings taxable ___________ D3. Dividend taxable ___________ D4. Total taxable ___________
E. TAX COMPUTATION E1. Tax on non-savings (rUK or Scottish) ___________ E2. Tax on savings (with PSA + starting rate) ___________ Rates: 2024-25 & 2025-26 = 20/40/45 2026-27 = TBC (expected 22/42/45) [FLAG] E3. Tax on dividends (with allowance) ___________ Rates: 2024-25 & 2025-26 = 8.75/33.75/39.35 2026-27 = 10.75/35.75/39.35 E4. Total income tax ___________ E5. Less: tax reducers (MA, EIS, etc.) ___________ E6. Income tax charged ___________ E7. Plus: HICBC (if ANI > 60,000) ___________ E8. Less: PAYE deducted ___________ E9. Less: tax on savings at source ___________ E10. Less: payments on account ___________ E11. TAX DUE / (REFUND) ___________
F. CLASS 4 NIC (from SA103) ___________
G. TOTAL DUE (E11 + F) ___________
REVIEWER FLAGS: [ ] Tax year selected and applied consistently? [ ] Scottish or rUK rates confirmed? [ ] PA taper checked? [ ] Income ordering correct (non-savings > savings > dividends)? [ ] Marriage allowance eligibility verified? [ ] HICBC computed if ANI > 60,000? [ ] For 2026-27: dividend rates updated to 10.75/35.75/39.35? [ ] For 2026-27: savings/property rates confirmed against enacted Finance Bill 2026? [ ] All T2 items flagged?
Bank statement reading guide
| Item | What to Look For |
|---|---|
| Undeclared bank interest | INTEREST PAID lines on personal account |
| Dividends received | DIVIDEND lines, share platform payouts |
| Rental income | Regular credits from tenants |
| Pension income | Monthly credits from pension providers |
| Gift Aid payments | Debits to charities |
| Pension contributions | Debits to SIPP providers |
| Student loan repayments | SLC deductions (informational only -- collected via PAYE) |
SA100 is primarily compiled from official documents (P60, P11D, interest certificates, dividend vouchers) rather than raw bank statements. However, bank statements may be needed to identify:
If the client cannot provide all documents immediately:
ONBOARDING QUESTIONS -- UK INCOME TAX (SA100)
0. Which tax year? (2024-25 prior / 2025-26 current / 2026-27 from April 2026)
1. Are you a Scottish taxpayer? (main residence in Scotland)
2. Employment income -- do you have your P60 and P11D?
3. Self-employment -- have you completed your SA103?
4. Bank interest received in the year?
5. Dividends received in the year?
6. Pension income (state and/or private)?
7. Rental income?
8. Pension contributions made (personal, not workplace)?
9. Gift Aid donations made?
10. Married/civil partner -- is marriage allowance being claimed?
11. Payments on account already made for the year?
12. PAYE tax deducted (from P60)?
13. Child benefit received? (HICBC if ANI > GBP 60,000)
Key Legislation table
| Topic | Reference |
|---|---|
| Income categorisation | ITA 2007, ss 6-22 |
| Personal allowance | ITA 2007, s35 |
| PA taper | ITA 2007, s35(4) |
| Basic rate band | ITA 2007, s10 |
| Savings allowance | ITA 2007, ss 12A-12B |
| Dividend allowance | ITTOIA 2005, s13A |
| Dividend rates 2026-27 onwards | Finance (No. 2) Bill 2024-26 / Finance Bill 2026 (Autumn Budget 2025) -- pending Royal Assent |
| Savings & property rate changes 2026-27 | Autumn Budget 2025 announcement -- TBC pending Finance Bill enactment |
| Threshold freeze through 2027-28 | Finance (No. 2) Act 2023, s.5 |
| Marriage allowance | ITA 2007, s55B |
| Scottish rates | Scotland Act 2016 |
| Pension relief | FA 2004, ss 188-195 |
| Gift Aid | ITA 2007, s414 |
| HICBC | ITEPA 2003, ss 681B-681H (as amended by FA 2024) |
| Payments on account | TMA 1970, ss 59A-59B |
| Filing/penalties | TMA 1970, ss 8-12, 93, 97 |
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.
The 2026-27 figures in this skill reflect the Autumn Budget 2025 announcements as at the version date. Items flagged "TBC" are pending the enactment of Finance (No. 2) Bill 2024-26 / Finance Bill 2026 and must be reconfirmed against the final legislation before filing.
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Review status
Accountant-reviewed
Reviewed by a named licensed practitioner against the stated sources, as general reference material.
Accountant-reviewed
Reviewed by James Power · 3 June 2026
A named accountant reviewed this complete Guide version within the stated scope. It is not a guarantee.
View review record →Other United Kingdom computations in the OpenAccountants Tax Library.
Total income and adjusted net income (ANI)
Sum all taxable income, then compute adjusted net income as total income minus gross pension contributions minus grossed-up Gift Aid (both grossed up 100/80). ANI drives the personal allowance taper and the HICBC.
Watch for: Gross up relief-at-source pension and Gift Aid before deducting, and do not deduct a net-pay workplace pension again because it is already inside the P60 gross figure.
Personal allowance and taper
Start from the personal allowance and reduce it by £1 for every £2 of ANI above the taper threshold, so it is fully withdrawn at the upper limit.
Watch for: The taper creates an effective 60% marginal rate between £100,000 and £125,140, so pension contributions or Gift Aid that pull ANI back below £100,000 restore the allowance.
ITA 2007, s35
Extend the basic rate band
Add gross relief-at-source pension contributions and grossed-up Gift Aid to the basic rate band, which lifts the higher-rate threshold and delivers higher and additional-rate relief.
Watch for: Flag for specialist review if pension contributions approach the annual allowance (which tapers down for adjusted income over £260,000), as any excess triggers an annual allowance charge.
ITA 2007, s10
Order the income and tax the non-savings slice
Stack income in the legally required order (non-savings first, then savings, then dividends) and tax the non-savings slice at rUK rates, or at the Scottish bands if the taxpayer is Scottish.
Watch for: The ordering is mandatory and decides which rate each slice hits, and Scottish bands must never be applied to savings or dividend income.
ITA 2007, ss 6-22
Tax the savings income
Apply the starting rate for savings (reduced £1 for every £1 of non-savings income above the PA) and the personal savings allowance, then tax the remainder at the savings rates.
Watch for: The PSA is £0 for additional-rate taxpayers and the starting rate is gone once non-savings income exceeds £17,570. For 2026-27 the savings rates are TBC pending Finance Bill 2026, so do not finalise a return with material savings income.
ITA 2007, ss 12A-12B
Tax the dividend income
Apply the dividend allowance at 0% (it uses up band, it is not a deduction), then tax the rest at the dividend rates for the year (the ordinary and upper rates rise by 2 percentage points from 6 April 2026).
Watch for: Never treat the dividend allowance as a deduction from income, and never apply the 2026-27 uplifted rates to a 2025-26 or earlier computation.
ITTOIA 2005, s13A
Apply tax reducers and the HICBC
If eligible, apply the marriage allowance (the lower earner transfers £1,260 of PA, giving the recipient a fixed reducer), then, if ANI exceeds the HICBC threshold and child benefit was received, add the High Income Child Benefit Charge.
Watch for: The marriage allowance recipient must be a basic-rate taxpayer and the reducer is always at 20% even for Scottish taxpayers. HICBC is 1% of child benefit per £200 of ANI between £60,000 and £80,000 (100% claw-back at £80,000+) and it stacks on the taper, so the marginal rate can exceed 60%.
ITA 2007, s55B; ITEPA 2003, ss 681B-681H (as amended by FA 2024)
Payments on account and filing deadlines
Net off PAYE, tax deducted at source and any payments on account to reach tax due or repayable, then set the next POAs and confirm the filing deadline for the year.
Watch for: POAs are due only if the prior-year SA liability exceeds £1,000 and less than 80% was collected at source, and they are always based on the prior year, never the current year. Each POA is 50%, due 31 January and 31 July, with the balance the following 31 January.
TMA 1970, ss 59A-59B; ss 8-12
Deliver the working paper and offer the review handoff
Assemble the SA100 computation as a labelled working paper (income by category, ANI, allowances, tax by band, reducers, HICBC, POAs and the filing deadline), mark every estimate and TBC item, and offer the accountant review before anything is filed.
Watch for: Present the numbers as an estimated working paper, not a definitive return, and do not finalise a 2026-27 return with material savings or property income until Finance Bill 2026 receives Royal Assent.
What James checks before signing off
Ready to work through your own numbers? Add this Guide to your AI and it takes it from here, then routes the finished paper for a Partner to review.
Add to your AITop rate (Scotland)
Over £125,140 at 48%Scotland Act 2016
Personal allowance
£12,570ITA 2007
PA taper starts
£100,000 adjusted net incomeITA 2007
PA fully withdrawn
£125,140ITA 2007
Basic rate band
£37,700ITA 2007
PSA (basic rate)
£1,000ITA 2007
PSA (higher rate)
£500ITA 2007
Dividend allowance
£500ITA 2007 s.13A
Marriage allowance transfer
£1,260 (reducer £252)ITA 2007
Pension annual allowance
£60,000Finance Act
Basic rate
8.75%ITA 2007
Higher rate (£50,271--£125,140)
33.75%
Additional rate
39.35%ITA 2007
Online SA return deadline
31 January following tax yearTMA 1970
Paper SA return deadline
31 October following tax yearTMA 1970
Section 1 -- Quick Reference
| Field | Value | |---|---| | Country | United Kingdom | | Tax | Income Tax (rUK rates or Scottish rates) | | Currency | GBP only | | Tax years in scope | 2024-25 (prior), 2025-26 (current), 2026-27 (from 6 April 2026) | | Primary legislation | Income Tax Act 2007 (ITA 2007); ITEPA 2003; ITTOIA 2005 | | Supporting legislation | Finance Act 2024; Finance Act 2025; Finance (No. 2) Bill 2024-26 / Finance Bill 2026 (pending Royal Assent); Scotland Act 2016; TMA 1970 | | Tax authority | HM Revenue & Customs (HMRC) | | Filing portal | HMRC Self Assessment Online | | Filing deadline (online) 2024-25 | 31 January 2026 | | Filing deadline (online) 2025-26 | 31 January 2027 | | Filing deadline (online) 2026-27 | 31 January 2028 | | Contributor | Open Accountants Community | | Validated by | Verified by James Power on 2026-06-03 | | Skill version | 2.1 |
1.0 Three-Year Comparison -- Headline rUK Bands (FROZEN through 2027-28) [T1]
| Item | 2024-25 | 2025-26 | 2026-27 | |---|---|---|---| | Personal allowance | GBP 12,570 | GBP 12,570 | GBP 12,570 (frozen) | | Basic rate band (20%) | up to GBP 50,270 | up to GBP 50,270 | up to GBP 50,270 (frozen) | | Higher rate band (40%) | GBP 50,271 -- 125,140 | GBP 50,271 -- 125,140 | GBP 50,271 -- 125,140 (frozen) | | Additional rate (45%) | over GBP 125,140 | over GBP 125,140 | over GBP 125,140 (frozen) | | PA taper threshold | GBP 100,000 | GBP 100,000 | GBP 100,000 (frozen) | | PA fully withdrawn at | GBP 125,140 | GBP 125,140 | GBP 125,140 (frozen) |
1.1 Income Tax Bands -- England, Wales, Northern Ireland (rUK) -- 2024-25 [T1]
| Band | Taxable Income | Rate | |---|---|---| | Personal allowance | GBP 0 -- 12,570 | 0% | | Basic rate | GBP 12,571 -- 50,270 | 20% | | Higher rate | GBP 50,271 -- 125,140 | 40% | | Additional rate | Over GBP 125,140 | 45% |
1.2 Income Tax Bands -- rUK -- 2025-26 [T1]
| Band | Taxable Income | Rate | |---|---|---| | Personal allowance | GBP 0 -- 12,570 | 0% | | Basic rate | GBP 12,571 -- 50,270 | 20% | | Higher rate | GBP 50,271 -- 125,140 | 40% | | Additional rate | Over GBP 125,140 | 45% |
1.3 Income Tax Bands -- rUK -- 2026-27 (from 6 April 2026) [T1]
| Band | Taxable Income | Rate | |---|---|---| | Personal allowance | GBP 0 -- 12,570 | 0% | | Basic rate | GBP 12,571 -- 50,270 | 20% | | Higher rate | GBP 50,271 -- 125,140 | 40% | | Additional rate | Over GBP 125,140 | 45% |
Scope of Scottish bands
Scottish bands are set annually by the Scottish Parliament (Scotland Act 2016) and are independent of the rUK schedule. They apply ONLY to non-savings, non-dividend income. Savings and dividends always use UK-wide rates.Scotland Act 2016
Scottish Bands 2024-25
| Band | Taxable Income | Rate | |---|---|---| | Personal allowance | GBP 0 -- 12,570 | 0% | | Starter rate | GBP 12,571 -- 14,876 | 19% | | Basic rate | GBP 14,877 -- 26,561 | 20% | | Intermediate rate | GBP 26,562 -- 43,662 | 21% | | Higher rate | GBP 43,663 -- 75,000 | 42% | | Advanced rate | GBP 75,001 -- 125,140 | 45% | | Top rate | Over GBP 125,140 | 48% |
Scottish Bands 2025-26
| Band | Taxable Income | Rate | |---|---|---| | Personal allowance | GBP 0 -- 12,570 | 0% | | Starter rate | GBP 12,571 -- 15,397 | 19% | | Basic rate | GBP 15,398 -- 27,491 | 20% | | Intermediate rate | GBP 27,492 -- 43,662 | 21% | | Higher rate | GBP 43,663 -- 75,000 | 42% | | Advanced rate | GBP 75,001 -- 125,140 | 45% | | Top rate | Over GBP 125,140 | 48% |
Autumn Budget 2025 Changes
| Item | 2025-26 | 2026-27 | |---|---|---| | Dividend ordinary rate | 8.75% | **10.75%** | | Dividend upper rate | 33.75% | **35.75%** | | Dividend additional rate | 39.35% | 39.35% (unchanged) | | Savings income basic / higher / additional | 20% / 40% / 45% | **TBC -- expected 22% / 42% / 45%** (Autumn Budget 2025 announcement; verify against enacted Finance Bill) | | Property income basic / higher / additional | 20% / 40% / 45% | **TBC -- expected 22% / 42% / 45%** (Autumn Budget 2025 announcement; verify against enacted Finance Bill) | | All other headline bands and PA | frozen | frozen (no change) | | HICBC tapered threshold | GBP 60,000 / GBP 80,000 | GBP 60,000 / GBP 80,000 (unchanged from 2024-25 reform) |
Key Allowances and Thresholds [T1]
| Item | 2024-25 | 2025-26 | 2026-27 | |---|---|---|---| | Personal allowance | GBP 12,570 | GBP 12,570 | GBP 12,570 | | PA taper threshold | GBP 100,000 | GBP 100,000 | GBP 100,000 | | PA fully withdrawn | GBP 125,140 | GBP 125,140 | GBP 125,140 | | Basic rate band | GBP 37,700 | GBP 37,700 | GBP 37,700 | | Personal savings allowance (basic rate) | GBP 1,000 | GBP 1,000 | GBP 1,000 (TBC -- verify Finance Bill 2026) | | Personal savings allowance (higher rate) | GBP 500 | GBP 500 | GBP 500 (TBC -- verify Finance Bill 2026) | | Personal savings allowance (additional rate) | GBP 0 | GBP 0 | GBP 0 | | Starting rate for savings band | GBP 5,000 | GBP 5,000 | GBP 5,000 (TBC) | | Dividend allowance | GBP 500 | GBP 500 | GBP 500 | | Marriage allowance transfer | GBP 1,260 (reducer GBP 252) | GBP 1,260 (reducer GBP 252) | GBP 1,260 (reducer GBP 252) | | Annual pension allowance | GBP 60,000 | GBP 60,000 | GBP 60,000 | | HICBC tapered threshold (start / full claw-back) | GBP 60,000 / 80,000 | GBP 60,000 / 80,000 | GBP 60,000 / 80,000 |
Dividend Rates [T1]
| Band | 2024-25 | 2025-26 | 2026-27 | |---|---|---|---| | Within basic rate band | 8.75% | 8.75% | **10.75%** | | Within higher rate band | 33.75% | 33.75% | **35.75%** | | Within additional rate band | 39.35% | 39.35% | 39.35% |
Conservative Defaults [T1]
| Ambiguity | Default | |---|---| | Unknown tax year | Current year (2025-26) | | Unknown residency | UK resident (but STOP if genuinely unclear) | | Unknown Scottish status | rUK rates | | Unknown income category | Non-savings income | | Unknown pension contribution method | Relief at source | | Unknown marriage allowance eligibility | Do not apply | | Unknown 2026-27 savings/property rate | Flag TBC; do not finalise without Finance Bill confirmation |
Minimum viable
P60 (employment income), self-employment profit from SA103, and confirmation of residency status and Scottish taxpayer status.
Recommended
P11D (benefits in kind), bank interest certificates, dividend vouchers, pension contribution statements, Gift Aid records, prior year SA302 (tax calculation).
Ideal
all supplementary pages (SA103, SA105, SA106), complete records of all income sources, prior year payments on account made.
R-UK-IT-1
Non-resident and split-year cases have different rules and may involve the remittance basis. Out of scope. Escalate.
R-UK-IT-2
The remittance basis for non-doms requires specialist advice. Out of scope. (Note: the remittance basis is abolished from 6 April 2025 and replaced by a residence-based regime -- escalate any post-April-2025 non-dom queries.)
R-UK-IT-3
Income from trusts (SA107) has specific rules. Out of scope.
R-UK-IT-4
Tapered annual allowance, money purchase annual allowance, and carry-forward calculations beyond basic require specialist review. Escalate.
R-UK-IT-5
Capital gains are computed separately on SA108. This skill covers income tax only.
R-UK-IT-6
The Autumn Budget 2025 announced rate changes to savings and property income from 6 April 2026 but the specific rates are pending Finance Bill enactment. Do not finalise a 2026-27 return involving material savings or property income until the Finance Bill receives Royal Assent. Flag for reviewer.
3.1 Employment Income Patterns
| Source Document | SA100 Section | Treatment | Notes | |---|---|---|---| | P60 (annual certificate) | TR3 (Employment) | Gross pay before PAYE deducted | PAYE tax goes to "tax deducted" | | P45 (leaver certificate) | TR3 | Gross pay for period employed | May need to combine with P60 from new employer | | P11D (benefits in kind) | TR3 | Add to employment income | Car benefit, medical insurance, etc. | | Tips, bonuses (not on P60) | TR3 | Add to employment income | Must be declared even if not on P60 | | Redundancy payment | TR3 | First GBP 30,000 exempt. Excess taxable. | [T2] Confirm composition of payment | | Employer pension contribution | EXCLUDE | Not taxable income to employee | Employer contribution does not appear on SA100 |
3.2 Self-Employment Income Patterns
| Source | SA100 Section | Treatment | Notes | |---|---|---|---| | SA103 taxable trading profit | TR4 (Self-employment) | Attach SA103 | Computed per uk-self-employment-sa103 skill | | Multiple self-employments | TR4 | Separate SA103 for each trade | Combined for Class 4 NIC |
3.3 Savings Income Patterns
| Source | SA100 Section | Treatment | Notes | |---|---|---|---| | Bank interest (UK) | TR5 (Savings) | Gross amount | Most banks pay interest gross since 2016 | | Building society interest | TR5 | Gross amount | Same | | Government bond interest (gilts) | TR5 | Gross amount | Savings income | | NS&I interest (non-ISA) | TR5 | Gross amount | Premium Bond prizes are tax-free | | ISA interest | EXCLUDE | Tax-free | Do not include | | P2P lending interest | TR5 | Gross amount | Savings income |
3.4 Dividend Income Patterns
| Source | SA100 Section | Treatment | Notes | |---|---|---|---| | UK company dividends | TR6 (Dividends) | Gross dividend | No tax credit since 2016 | | Overseas dividends | TR6 or SA106 | Gross amount in GBP | May have foreign tax credit | | Investment fund dividends | TR6 | As per tax voucher | Some funds pay interest distributions | | Scrip dividends | TR6 | Cash equivalent | Taxable as dividend |
3.5 Pension Income Patterns
| Source | SA100 Section | Treatment | Notes | |---|---|---|---| | State pension | TR5 (Pensions) | Full amount taxable | No tax deducted at source | | Private/occupational pension | TR5 | Gross amount | PAYE usually deducted | | Pension lump sum (25% tax-free) | Partly TR5 | Only 75% taxable | First 25% is tax-free | | Drawdown income | TR5 | Full amount taxable | No tax-free element (25% already taken) |
3.6 Pension Contribution Patterns (Deductions)
| Source | Treatment | Notes | |---|---|---| | Personal pension (relief at source) | Gross up: contribution x 100/80. Extends basic rate band. Higher/additional relief via SA100. | Net contribution already includes 20% basic rate relief claimed by pension provider. | | Workplace pension (net pay) | Already deducted from gross pay. No further claim. | Already reflected in P60 gross figure. | | SIPP contribution | Same as relief at source | Gross up for higher rate relief. |
3.7 Other Income Patterns
| Source | SA100 Section | Treatment | Notes | |---|---|---|---| | Rental income (net) | TR6 (Property) | Attach SA105 | Separate computation | | Foreign income | SA106 | Separate computation | May involve double tax relief | | Miscellaneous income | SA101 | Various | Catch-all |
Basic rate taxpayer computation
Input: Employment GBP 35,000. PAYE deducted GBP 4,486. No other income. Computation (identical for 2024-25, 2025-26, and 2026-27 -- bands frozen): Personal allowance: GBP 12,570. Taxable income: 35,000 - 12,570 = GBP 22,430. Tax: 22,430 x 20% = GBP 4,486. Less PAYE: GBP 4,486. Balance: GBP 0. Note: Because no investment income is involved and headline bands are frozen, the computation is identical across all three years.
2024-25 computation
Total income: GBP 65,000. Personal allowance: GBP 12,570. Taxable: GBP 52,430. Non-savings (GBP 60,000 - 12,570 = GBP 47,430): 37,700 x 20% = GBP 7,540. Remaining 9,730 x 40% = GBP 3,892. Dividends (GBP 5,000 -- all in higher rate band): 500 at 0% (dividend allowance) + 4,500 x 33.75% = GBP 1,518.75. Total tax: 7,540 + 3,892 + 1,518.75 = GBP 12,950.75. Less PAYE: GBP 5,486. Balance via SA: GBP 7,464.75
2025-26 computation
Identical to 2024-25 (no rate or threshold changes). Total tax GBP 12,950.75.
2026-27 computation
Non-savings tax unchanged: 7,540 + 3,892 = GBP 11,432. Dividends at new rates: 500 at 0% + 4,500 x 35.75% = GBP 1,608.75. Total tax: 11,432 + 1,608.75 = GBP 13,040.75. Increase vs 2025-26: GBP 90.00 (entirely from the 2pp dividend uplift on the GBP 4,500 chargeable above the allowance). (Class 4 NIC on self-employment is computed in the SA103 skill -- see uk-self-employment-sa103.)
PA taper example
Input: Total income GBP 115,000. GBP 10,000 gross pension contribution (relief at source). Computation (identical for 2024-25, 2025-26, and 2026-27 -- PA taper threshold frozen at GBP 100,000): Adjusted net income: 115,000 - 10,000 = GBP 105,000. PA reduction: (105,000 - 100,000) / 2 = GBP 2,500. Personal allowance: 12,570 - 2,500 = GBP 10,070. Basic rate band extended by pension: 37,700 + 10,000 = GBP 47,700. Higher rate threshold: 10,070 + 47,700 = GBP 57,770
2024-25 computation
Non-savings (Scottish 2024-25 rates): 50,000 - 12,570 = GBP 37,430 taxable. Starter (2,306): 19% = GBP 438.14. Basic (11,685): 20% = GBP 2,337.00. Intermediate (17,101 -- up to 43,662-12,570=31,092): 21% = GBP 3,591.21. Higher (37,430 - 31,092 = 6,338): 42% = GBP 2,661.96. Savings (UK rates): GBP 3,000 -- taxpayer is higher rate. PSA: GBP 500 at 0%. Remaining: GBP 2,500 at 40% = GBP 1,000. Total: 9,028.31 + 1,000 = GBP 10,028.31
2025-26 computation
Non-savings (Scottish 2025-26 rates -- starter and basic bands slightly wider): 50,000 - 12,570 = GBP 37,430 taxable. Starter (2,827): 19% = GBP 537.13. Basic (12,094): 20% = GBP 2,418.80. Intermediate (16,171 -- up to 43,662-12,570=31,092): 21% = GBP 3,395.91. Higher (37,430 - 31,092 = 6,338): 42% = GBP 2,661.96. Savings (UK rates): GBP 3,000 -- taxpayer is higher rate. PSA: GBP 500 at 0%. Remaining: GBP 2,500 at 40% = GBP 1,000. Total: 9,013.80 + 1,000 = GBP 10,013.80
2026-27 computation
Non-savings (Scottish 2026-27 rates -- TBC pending Scottish Budget; using 2025-26 as working estimate): GBP 9,013.80 (same as 2025-26 estimate). Savings (UK rates -- TBC pending Finance Bill 2026): GBP 3,000 -- taxpayer is higher rate. PSA: GBP 500 at 0% (assumed unchanged). Remaining: GBP 2,500 at expected 42% = GBP 1,050 (vs GBP 1,000 in 2025-26). Estimated total: 9,013.80 + 1,050 = GBP 10,063.80 (TBC -- flag for reviewer; do not finalise until Finance Bill enacted)
Marriage allowance example
Input: Spouse A income GBP 10,000. Spouse B income GBP 28,000 (basic rate). Election made. Computation (identical for 2024-25, 2025-26, and 2026-27 -- marriage allowance frozen at GBP 1,260 / reducer GBP 252): Spouse A: PA reduced to GBP 11,310. Income GBP 10,000 < GBP 11,310. Tax = GBP 0. Spouse B: Tax = (28,000 - 12,570) x 20% = GBP 3,086. Less marriage allowance reducer GBP 252. Tax = GBP 2,834.
HICBC example
Input: Higher earner adjusted net income GBP 70,000. Child benefit received GBP 2,212.60 (one child, full year). Computation (identical for 2024-25, 2025-26, and 2026-27 -- HICBC threshold frozen at GBP 60,000 / GBP 80,000): ANI in taper zone: GBP 70,000 (between GBP 60,000 and GBP 80,000). Excess over GBP 60,000: GBP 10,000. Charge percentage: 10,000 / 200 = 50%. HICBC: 2,212.60 x 50% = GBP 1,106.30. Added to tax due via SA100
Income ordering
Mandatory order: (1) Non-savings income fills bands first. (2) Savings income next. (3) Dividends on top. This ordering is required by law and affects which rates apply. The ordering rule is unchanged in 2026-27 -- only the rates on savings and dividends change.ITA 2007, ss 6-22
Personal allowance
GBP 12,570 across all three years (2024-25, 2025-26, 2026-27 -- frozen through 2027-28). Tapers at GBP 1 for every GBP 2 above GBP 100,000 adjusted net income. Fully withdrawn at GBP 125,140. Effective 60% marginal rate in taper zone. Adjusted net income = Total income - gross pension contributions - grossed-up Gift Aid.ITA 2007, s35
Personal savings allowance and starting rate for savings
Personal savings allowance: GBP 1,000 (basic rate), GBP 500 (higher rate), GBP 0 (additional rate). Starting rate for savings: GBP 5,000 at 0%, reduced by GBP 1 for each GBP 1 of non-savings income above PA. 2026-27: Allowance amounts are expected to remain unchanged, but the rates applied to savings income above the allowance are TBC pending Finance Bill 2026 enactment (Autumn Budget 2025 announced an expected 2pp uplift on basic and higher bands).ITA 2007, ss 12A-12B
Dividend allowance and dividend rates
GBP 500 at 0% rate (unchanged across all three years). Uses up the basic rate band -- it is NOT a deduction from income. Dividend rates above the allowance: 2024-25 and 2025-26: 8.75% / 33.75% / 39.35%. 2026-27: 10.75% / 35.75% / 39.35%. See uk-dividends for the full dividend treatment.ITTOIA 2005, s13A
Marriage allowance
Transfer GBP 1,260 from spouse with income below PA to basic-rate spouse. Reducer = GBP 252 (always at 20%, even for Scottish taxpayers). Recipient must NOT be higher/additional rate. Unchanged across all three years.ITA 2007, s55B
Basic rate band extension
Extended by: gross pension contributions (relief at source) + grossed-up Gift Aid donations. Example: GBP 4,000 gross pension = basic rate band becomes GBP 41,700. Unchanged across all three years.ITA 2007, s10
Payments on account
Required if prior year SA liability > GBP 1,000 AND less than 80% deducted at source. POA1: 31 January (50% of prior year). POA2: 31 July (50%). Balance: 31 January following year. Mechanism unchanged across all three years.TMA 1970, ss 59A-59B
Filing deadlines and penalties
Online deadlines: 2024-25 return: 31 January 2026; 2025-26 return: 31 January 2027; 2026-27 return: 31 January 2028. Late filing: GBP 100 immediate, then GBP 10/day after 3 months, then 5% of tax at 6 and 12 months. Late payment: 5% at 30 days, 6 months, 12 months.TMA 1970, ss 8-12, 93, 97
HICBC rule
Applies from 2024-25 onwards with a tapered range of GBP 60,000 to GBP 80,000 adjusted net income (reform enacted by Finance Act 2024). Charge = 1% of child benefit for every GBP 200 of income between GBP 60,000 and GBP 80,000. At GBP 80,000+: 100% claw-back. Thresholds unchanged in 2025-26 and 2026-27.ITEPA 2003, ss 681B-681H (as amended by FA 2024)
Pension annual allowance
GBP 60,000 standard. Tapers to GBP 10,000 for adjusted income over GBP 260,000. 3-year carry forward of unused allowance available. Excess triggers annual allowance charge at marginal rate. Flag for specialist review if near limits.FA 2004, ss 188-195
Bank statement reading guide
| Item | What to Look For | |---|---| | Undeclared bank interest | INTEREST PAID lines on personal account | | Dividends received | DIVIDEND lines, share platform payouts | | Rental income | Regular credits from tenants | | Pension income | Monthly credits from pension providers | | Gift Aid payments | Debits to charities | | Pension contributions | Debits to SIPP providers | | Student loan repayments | SLC deductions (informational only -- collected via PAYE) |
Key Legislation table
| Topic | Reference | |---|---| | Income categorisation | ITA 2007, ss 6-22 | | Personal allowance | ITA 2007, s35 | | PA taper | ITA 2007, s35(4) | | Basic rate band | ITA 2007, s10 | | Savings allowance | ITA 2007, ss 12A-12B | | Dividend allowance | ITTOIA 2005, s13A | | Dividend rates 2026-27 onwards | Finance (No. 2) Bill 2024-26 / Finance Bill 2026 (Autumn Budget 2025) -- pending Royal Assent | | Savings & property rate changes 2026-27 | Autumn Budget 2025 announcement -- TBC pending Finance Bill enactment | | Threshold freeze through 2027-28 | Finance (No. 2) Act 2023, s.5 | | Marriage allowance | ITA 2007, s55B | | Scottish rates | Scotland Act 2016 | | Pension relief | FA 2004, ss 188-195 | | Gift Aid | ITA 2007, s414 | | HICBC | ITEPA 2003, ss 681B-681H (as amended by FA 2024) | | Payments on account | TMA 1970, ss 59A-59B | | Filing/penalties | TMA 1970, ss 8-12, 93, 97 |
Prohibitions list
NEVER compute tax without first confirming the tax year (2024-25, 2025-26, or 2026-27) NEVER apply 2025-26 dividend rates to a 2026-27 computation (the ordinary and upper rates change to 10.75% and 35.75%) NEVER finalise a 2026-27 return with material savings or property income before Finance Bill 2026 receives Royal Assent -- flag TBC NEVER compute tax without categorising income as non-savings, savings, or dividends NEVER apply Scottish rates to savings or dividend income NEVER apply marriage allowance if recipient is higher/additional rate NEVER ignore PA taper for adjusted net income above GBP 100,000 NEVER apply PSA to additional rate taxpayers (it is GBP 0) NEVER treat dividend allowance as a deduction -- it is a 0% rate band NEVER apply starting rate for savings if non-savings income exceeds GBP 17,570 NEVER compute POAs based on current year -- always prior year SA liability NEVER advise on non-domiciled or remittance basis -- escalate NEVER present tax calculations as definitive -- always label as estimated
Rendered from the canonical facts model · facts last reviewed Jun 3, 2026. General reference only — confirm with a qualified professional before acting.
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