Rates, sources and review dates

• HMRC — Tax-free allowances on property and trading income

  Property allowance for income from land and property

• HMRC — Restricting finance cost relief for individual landlords

  How the finance cost restriction for landlords is worked out

  This page sets out how a calculation works rather than supplying a figure, so it does not appear in the table below.

• HMRC — Pension schemes rates

  Pension annual allowance, taper limits and Money Purchase Annual Allowance

• HMRC — Work out your tapered annual allowance

  How the tapered annual allowance is worked out

• HMRC — National Insurance rates and allowances

  Class 2 and Class 4 rates and thresholds, with year columns

• GOV.UK — Self-employed National Insurance rates

  How Class 2 and Class 4 work for the self-employed

• GOV.UK — VAT rates

  VAT standard, reduced and zero rates

• GOV.UK — Register for VAT

  VAT registration threshold and the two registration tests

• HMRC — Income Tax rates and allowances

  Income Tax rates, bands and Personal Allowance

• HMRC — Rates and thresholds for employers 2026 to 2027

  Class 1 National Insurance thresholds and rates (employee and employer)

• GOV.UK — Repaying your student loan: what you pay

  Student loan and postgraduate loan repayment thresholds

• GOV.UK — Tax on dividends

  Dividend allowance and dividend tax rates

• GOV.UK — Capital Gains Tax rates and allowances

  Capital Gains Tax annual exempt amount and rates

• GOV.UK — Stamp Duty Land Tax: residential property rates

  Stamp Duty Land Tax bands, first-time buyer relief and surcharges

• GOV.UK — Corporation Tax rates and reliefs

  Corporation Tax rates and Marginal Relief

• GOV.UK — Understand your Self Assessment tax bill: payments on account

  Self Assessment payments on account rules and due dates

• GOV.UK — Claim Employment Allowance

  Employment Allowance amount and who can claim it

• GOV.UK — Pay Apprenticeship Levy

  Apprenticeship Levy rate and the £15,000 levy allowance

• GOV.UK — Rates of Stamp Duty Land Tax for non-UK residents

  Stamp Duty Land Tax surcharge for non-UK residents

• Corporation Tax Act 2010, section 19

  Corporation Tax Marginal Relief — the standard fraction in primary legislation

• GOV.UK — Higher rates of SDLT for additional residential properties

  The £40,000 floor below which the additional-property SDLT surcharge does not apply

• GOV.UK — National Minimum Wage and National Living Wage rates

  National Living Wage hourly rate, used for the salary-sacrifice warning

What is not covered

These calculators cover England, Wales and Northern Ireland. Scotland sets its own Income Tax bands, and Scotland and Wales each charge their own property transaction tax instead of Stamp Duty. Also outside scope: Business Asset Disposal Relief, the starting rate for savings, Marriage Allowance, the VAT flat rate scheme, and any calculation involving associated companies or an accounting period shorter than twelve months.