Jurisdiction packs · UK
United Kingdom
Pack uk@2026.27.2, GBP, locale en-GB. Income tax, National Insurance (Classes 1, 1 secondary, 4), Dividend tax, Capital gains tax, Corporation tax with marginal relief, Student loans, Child Benefit charge, Marriage Allowance, VAT registration threshold, Making Tax Digital thresholds are covered by live schedules; scottish and welsh rates, savings allowance and starting rate, pension annual allowance taper computation, residence and domicile, iht, sdlt are outside the core and are named so they are not mistaken for coverage.
Parameters5252 in force on 2026-10-30
Schedules10income_tax, ni.class1_employee, ni.class4, dividend_tax, capital_gains_tax, corporation_tax, ni.class1_employer, student_loan, child_benefit_charge, marriage_allowance
Golden checks30statute worked examples
Obligation rules13deadline derivation
Schedules
| Schedule | Audience | Inputs | Lines | Cites | Notes |
|---|---|---|---|---|---|
| Income tax on non-savings incomeuk.income_tax@1.0.0 | individual | income | pa, taxable, tax | 2 | England, Wales and Northern Ireland rates; Standard allowance; no pension, Gift Aid or marriage allowance adjustments |
| National Insurance, Class 1 employeeuk.ni.class1_employee@1.0.0 | individual, business | earnings | ni | 0 | Annualised thresholds, category A; payroll applies them per pay period |
| National Insurance, Class 4uk.ni.class4@1.0.0 | individual, business | profit | ni | 0 | Class 2 is no longer a compulsory charge above the small profits threshold |
| Dividend tax as the top slice of incomeuk.dividend_tax@1.0.0 | individual, business | other_income, dividends | pa, allowance, tax | 3 | Dividends are taxed as the top slice of income; The allowance uses band space at a 0% rate |
| Capital gains tax, main ratesuk.capital_gains_tax@1.0.0 | individual | gain, other_income | chargeable, tax | 3 | Gains stack on top of taxable income |
| Corporation tax with marginal reliefuk.corporation_tax@1.0.0 | business, institution | profit, associated | lower, upper, tax | 2 | 12-month accounting period; Limits divided by one plus the number of associated companies |
| National Insurance, Class 1 employer (secondary)uk.ni.class1_employer@1.0.0 | business | salary, employment_allowance | gross, allowance, ni | 1 | Annualised secondary threshold; Employment Allowance applies per employer, not per employee; shown here against a single salary for illustration |
| Student loan repaymentuk.student_loan@1.0.0 | individual, business | income, plan | threshold, repayment | 0 | Collected through PAYE or Self Assessment at the published rate above the plan threshold |
| High Income Child Benefit Chargeuk.child_benefit_charge@1.0.0 | individual | adjusted_net_income, child_benefit | percent, charge | 3 | Charged on the higher earner of a couple |
| Marriage Allowance savinguk.marriage_allowance@1.1.0 · relief | individual | recipient_income, partner_income | eligible, usable, saving | 4 | Transfer of the fixed allowance amount from the lower earner; the recipient's saving is the transfer at the basic rate, and cannot exceed the tax the recipient would otherwise pay (the published saving is 'up to' the maximum) |
Parameters
Every value with its effective window, status, source and the date it was last confirmed against that source. Superseded values stay in the pack so any date can be computed.
| Parameter | Value | In force | Status | Source | Confirmed |
|---|---|---|---|---|---|
| Property allowanceUK.ALLOW.PROPERTY | £1,000.00 | 6 Apr 2026 → | enacted | GOV.UK trading and property allowances ↗ | 2026-10-30 |
| Trading allowanceUK.ALLOW.TRADING | £1,000.00 | 6 Apr 2026 → | enacted | GOV.UK trading and property allowances ↗ | 2026-10-30 |
| Capital gains annual exempt amountUK.CGT.AEA | £3,000.00 | 6 Apr 2025 → | enacted | GOV.UK CGT allowances ↗ | 2026-10-30 |
| CGT rate above basic rate bandUK.CGT.HIGHER | 24% | 6 Apr 2025 → | enacted | GOV.UK CGT rates ↗ | 2026-10-30 |
| CGT rate within unused basic rate bandUK.CGT.LOWER | 18% | 6 Apr 2025 → | enacted | GOV.UK CGT rates ↗ | 2026-10-30 |
| Small profits lower limitUK.CT.LOWER_LIMIT | £50,000.00 | 6 Apr 2025 → | enacted | GOV.UK marginal relief ↗ | 2026-10-30 |
| Corporation tax main rateUK.CT.MAIN | 25% | 6 Apr 2025 → | enacted | GOV.UK Corporation Tax rates ↗ | 2026-10-30 |
| Marginal relief standard fractionUK.CT.MR_FRACTION | 0.015 (fraction) | 6 Apr 2025 → | enacted | GOV.UK marginal relief ↗ | 2026-10-30 |
| Corporation tax small profits rateUK.CT.SMALL | 19% | 6 Apr 2025 → | enacted | GOV.UK Corporation Tax rates ↗ | 2026-10-30 |
| Marginal relief upper limitUK.CT.UPPER_LIMIT | £250,000.00 | 6 Apr 2025 → | enacted | GOV.UK marginal relief ↗ | 2026-10-30 |
| Dividend additional rateUK.DIV.ADD | 39.35% | 6 Apr 2025 → 6 Apr 2026 | enacted | GOV.UK tax on dividends ↗ | 2026-10-30 |
| earlier window | 39.35% | 6 Apr 2026 → | enacted | GOV.UK tax on dividends (rates from 6 April 2026) ↗ | 2026-10-30 |
| Dividend allowanceUK.DIV.ALLOW | £500.00 | 6 Apr 2025 → | enacted | GOV.UK tax on dividends ↗ | 2026-10-30 |
| Dividend ordinary rateUK.DIV.ORD | 8.75% | 6 Apr 2025 → 6 Apr 2026 | enacted | GOV.UK Income Tax rates and allowances, current and past ↗ | 2026-10-30 |
| earlier window | 10.75% | 6 Apr 2026 → | enacted | GOV.UK tax on dividends (rates from 6 April 2026) ↗ | 2026-10-30 |
| Dividend upper rateUK.DIV.UPPER | 33.75% | 6 Apr 2025 → 6 Apr 2026 | enacted | GOV.UK Income Tax rates and allowances, current and past ↗ | 2026-10-30 |
| earlier window | 35.75% | 6 Apr 2026 → | enacted | GOV.UK tax on dividends (rates from 6 April 2026) ↗ | 2026-10-30 |
| Full Child Benefit charged atUK.HICBC.FULL | £80,000.00 | 6 Apr 2026 → | enacted | GOV.UK Child Benefit tax charge ↗ | 2026-10-30 |
| High Income Child Benefit Charge starts (adjusted net income)UK.HICBC.START | £60,000.00 | 6 Apr 2026 → | enacted | GOV.UK Child Benefit tax charge ↗ | 2026-10-30 |
| Charge increases by 1% for everyUK.HICBC.STEP | £200.00 | 6 Apr 2026 → | enacted | GOV.UK Child Benefit tax charge ↗ | 2026-10-30 |
| Additional rateUK.IT.AR | 45% | 6 Apr 2025 → 6 Apr 2026 | enacted | GOV.UK Income Tax rates ↗ | 2026-10-30 |
| earlier window | 45% | 6 Apr 2026 → | enacted | GOV.UK Income Tax rates ↗ | 2026-10-30 |
| Basic rateUK.IT.BR | 20% | 6 Apr 2025 → 6 Apr 2026 | enacted | GOV.UK Income Tax rates ↗ | 2026-10-30 |
| earlier window | 20% | 6 Apr 2026 → | enacted | GOV.UK Income Tax rates ↗ | 2026-10-30 |
| Basic rate limit (taxable income)UK.IT.BRL | £37,700.00 | 6 Apr 2025 → 6 Apr 2026 | enacted | GOV.UK Income Tax rates ↗ | 2026-10-30 |
| earlier window | £37,700.00 | 6 Apr 2026 → | enacted | GOV.UK Income Tax rates ↗ | 2026-10-30 |
| Higher rateUK.IT.HR | 40% | 6 Apr 2025 → 6 Apr 2026 | enacted | GOV.UK Income Tax rates ↗ | 2026-10-30 |
| earlier window | 40% | 6 Apr 2026 → | enacted | GOV.UK Income Tax rates ↗ | 2026-10-30 |
| Higher rate limit (taxable income)UK.IT.HRL | £125,140.00 | 6 Apr 2025 → 6 Apr 2026 | enacted | GOV.UK Income Tax rates ↗ | 2026-10-30 |
| earlier window | £125,140.00 | 6 Apr 2026 → | enacted | GOV.UK Income Tax rates ↗ | 2026-10-30 |
| Personal allowanceUK.IT.PA | £12,570.00 | 6 Apr 2025 → 6 Apr 2026 | enacted | GOV.UK Income Tax rates ↗ | 2026-10-30 |
| earlier window | £12,570.00 | 6 Apr 2026 → | enacted | GOV.UK Income Tax rates ↗ | 2026-10-30 |
| Allowance taper begins (adjusted net income)UK.IT.PA.TAPER_START | £100,000.00 | 6 Apr 2025 → 6 Apr 2026 | enacted | GOV.UK income over £100,000 ↗ | 2026-10-30 |
| earlier window | £100,000.00 | 6 Apr 2026 → | enacted | GOV.UK income over £100,000 ↗ | 2026-10-30 |
| Marriage Allowance transferable amountUK.MA.TRANSFER | £1,260.00 | 6 Apr 2026 → | enacted | GOV.UK Marriage Allowance ↗ | 2026-10-30 |
| MTD for Income Tax threshold from 6 April 2026UK.MTD.T1 | £50,000.00 | 6 Apr 2025 → | enacted | GOV.UK MTD for Income Tax ↗ | 2026-10-30 |
| MTD for Income Tax threshold from 6 April 2027UK.MTD.T2 | £30,000.00 | 6 Apr 2026 → | enacted | GOV.UK MTD for Income Tax ↗ | 2026-10-30 |
| MTD for Income Tax threshold from 6 April 2028UK.MTD.T3 | £20,000.00 | 6 Apr 2026 → | enacted | GOV.UK threshold reduction to £20,000 ↗ | 2026-10-30 |
| Class 1 employer rate (category A)UK.NI.C1.ER | 15% | 6 Apr 2026 → | enacted | GOV.UK National Insurance rates ↗ | 2026-10-30 |
| Class 1 employee main rateUK.NI.C1.MAIN | 8% | 6 Apr 2025 → 6 Apr 2026 | enacted | GOV.UK National Insurance rates ↗ | 2026-10-30 |
| earlier window | 8% | 6 Apr 2026 → | enacted | GOV.UK National Insurance rates ↗ | 2026-10-30 |
| Class 1 primary threshold (annual)UK.NI.C1.PT | £12,570.00 | 6 Apr 2025 → 6 Apr 2026 | enacted | GOV.UK National Insurance rates ↗ | 2026-10-30 |
| earlier window | £12,570.00 | 6 Apr 2026 → | enacted | GOV.UK National Insurance rates ↗ | 2026-10-30 |
| Class 1 secondary threshold (annual)UK.NI.C1.ST | £5,000.00 | 6 Apr 2026 → | enacted | GOV.UK National Insurance rates ↗ | 2026-10-30 |
| Class 1 upper earnings limit (annual)UK.NI.C1.UEL | £50,270.00 | 6 Apr 2025 → 6 Apr 2026 | enacted | GOV.UK National Insurance rates ↗ | 2026-10-30 |
| earlier window | £50,270.00 | 6 Apr 2026 → | enacted | GOV.UK National Insurance rates ↗ | 2026-10-30 |
| Class 1 employee rate above UELUK.NI.C1.UPPER | 2% | 6 Apr 2025 → 6 Apr 2026 | enacted | GOV.UK National Insurance rates ↗ | 2026-10-30 |
| earlier window | 2% | 6 Apr 2026 → | enacted | GOV.UK National Insurance rates ↗ | 2026-10-30 |
| Class 2 voluntary weekly rateUK.NI.C2.RATE | £3.65 | 6 Apr 2026 → | enacted | GOV.UK self-employed NI rates ↗ | 2026-10-30 |
| Class 2 small profits thresholdUK.NI.C2.SPT | £7,105.00 | 6 Apr 2026 → | enacted | GOV.UK self-employed NI rates ↗ | 2026-10-30 |
| Class 4 lower profits limitUK.NI.C4.LPL | £12,570.00 | 6 Apr 2025 → 6 Apr 2026 | enacted | GOV.UK self-employed NI rates ↗ | 2026-10-30 |
| earlier window | £12,570.00 | 6 Apr 2026 → | enacted | GOV.UK self-employed NI rates ↗ | 2026-10-30 |
| Class 4 main rateUK.NI.C4.MAIN | 6% | 6 Apr 2025 → 6 Apr 2026 | enacted | GOV.UK self-employed NI rates ↗ | 2026-10-30 |
| earlier window | 6% | 6 Apr 2026 → | enacted | GOV.UK self-employed NI rates ↗ | 2026-10-30 |
| Class 4 upper profits limitUK.NI.C4.UPL | £50,270.00 | 6 Apr 2025 → 6 Apr 2026 | enacted | GOV.UK self-employed NI rates ↗ | 2026-10-30 |
| earlier window | £50,270.00 | 6 Apr 2026 → | enacted | GOV.UK self-employed NI rates ↗ | 2026-10-30 |
| Class 4 rate above UPLUK.NI.C4.UPPER | 2% | 6 Apr 2025 → 6 Apr 2026 | enacted | GOV.UK self-employed NI rates ↗ | 2026-10-30 |
| earlier window | 2% | 6 Apr 2026 → | enacted | GOV.UK self-employed NI rates ↗ | 2026-10-30 |
| Employment AllowanceUK.NI.EA | £10,500.00 | 6 Apr 2026 → | enacted | GOV.UK Employment Allowance ↗ | 2026-10-30 |
| Pension annual allowanceUK.PEN.AA | £60,000.00 | 6 Apr 2026 → | enacted | GOV.UK pension annual allowance ↗ | 2026-10-30 |
| Tapered annual allowance: adjusted income aboveUK.PEN.TAPER_ADJUSTED | £260,000.00 | 6 Apr 2026 → | enacted | GOV.UK pension annual allowance ↗ | 2026-10-30 |
| Tapered annual allowance: threshold income aboveUK.PEN.TAPER_THRESHOLD | £200,000.00 | 6 Apr 2026 → | enacted | GOV.UK pension annual allowance ↗ | 2026-10-30 |
| Student loan Plan 1 thresholdUK.SL.P1 | £26,900.00 | 6 Apr 2026 → | enacted | GOV.UK student loan repayment ↗ | 2026-10-30 |
| Student loan Plan 2 thresholdUK.SL.P2 | £29,385.00 | 6 Apr 2026 → | enacted | GOV.UK student loan repayment ↗ | 2026-10-30 |
| Student loan Plan 4 thresholdUK.SL.P4 | £33,795.00 | 6 Apr 2026 → | enacted | GOV.UK student loan repayment ↗ | 2026-10-30 |
| Student loan Plan 5 thresholdUK.SL.P5 | £25,000.00 | 6 Apr 2026 → | enacted | GOV.UK student loan repayment ↗ | 2026-10-30 |
| Postgraduate loan thresholdUK.SL.PG | £21,000.00 | 6 Apr 2026 → | enacted | GOV.UK student loan repayment ↗ | 2026-10-30 |
| Postgraduate loan repayment rateUK.SL.PG_RATE | 6% | 6 Apr 2026 → | enacted | GOV.UK student loan repayment ↗ | 2026-10-30 |
| Undergraduate plan repayment rateUK.SL.RATE | 9% | 6 Apr 2026 → | enacted | GOV.UK student loan repayment ↗ | 2026-10-30 |
| VAT registration threshold (rolling 12 months)UK.VAT.THRESHOLD | £90,000.00 | 6 Apr 2025 → | enacted | GOV.UK VAT registration ↗ | 2026-10-30 |
Obligation rules
| Rule | Kind | Audience | Anchor | Offset | Gates | Source |
|---|---|---|---|---|---|---|
| Self Assessment return (online)UK.SA.FILE.ONLINE | filing | individual, business | tax year end | fixed 31/1 +1y | — | GOV.UK Self Assessment deadlines ↗ |
| Tell HMRC you need to complete a returnUK.SA.REGISTER | registration | individual, business | tax year end | fixed 5/10 | — | GOV.UK Self Assessment deadlines ↗ |
| Balancing paymentUK.SA.PAY.BALANCE | payment | individual, business | tax year end | fixed 31/1 +1y | — | GOV.UK Self Assessment deadlines ↗ |
| First payment on accountUK.SA.POA.1 | payment | individual, business | tax year end | fixed 31/1 | — | GOV.UK payments on account ↗ |
| Second payment on accountUK.SA.POA.2 | payment | individual, business | tax year end | fixed 31/7 | — | GOV.UK payments on account ↗ |
| MTD quarterly update (6 April to 5 July)UK.MTD.Q1 | update | individual, business | quarter end | fixed 7/8 +-1y | UK.MTD.T1 | GOV.UK MTD quarterly updates ↗ |
| MTD quarterly update (6 April to 5 October)UK.MTD.Q2 | update | individual, business | quarter end | fixed 7/11 +-1y | UK.MTD.T1 | GOV.UK MTD quarterly updates ↗ |
| MTD quarterly update (6 April to 5 January)UK.MTD.Q3 | update | individual, business | quarter end | fixed 7/2 | UK.MTD.T1 | GOV.UK MTD quarterly updates ↗ |
| MTD quarterly update (6 April to 5 April)UK.MTD.Q4 | update | individual, business | quarter end | fixed 7/5 | UK.MTD.T1 | GOV.UK MTD quarterly updates ↗ |
| Register for VAT after exceeding the thresholdUK.VAT.REGISTER | registration | business | month end exceeded | 0m 30d | UK.VAT.THRESHOLD | GOV.UK when to register for VAT ↗ |
| Pay Corporation TaxUK.CT.PAY | payment | business, institution | accounting period end | 9m 1d | — | GOV.UK pay Corporation Tax ↗ |
| File the Company Tax Return (CT600)UK.CT.RETURN | filing | business, institution | accounting period end | 12m 0d | — | GOV.UK Company Tax Returns ↗ |
| File annual accounts with Companies HouseUK.CH.ACCOUNTS | filing | business, institution | accounting period end | 9m 0d | — | GOV.UK annual accounts deadlines ↗ |
Golden checks
| Check | Basis | Expected |
|---|---|---|
| Full allowance at £100,000UK.PA-1 · Personal allowance | UK.IT.PA, UK.IT.PA.TAPER_START | 12,570 |
| Allowance at £110,000 after the £1-per-£2 taperUK.PA-2 · Personal allowance | UK.IT.PA.TAPER_START | 7,570 |
| Allowance fully withdrawn at £125,140UK.PA-3 · Personal allowance | UK.IT.PA.TAPER_START | 0 |
| No tax at the personal allowance (£12,570)UK.IT-1 · Income tax | UK.IT.PA | 0 |
| Basic rate band fully used at £50,270UK.IT-2 · Income tax | UK.IT.BRL × UK.IT.BR | 7,540 |
| £85,000 salaryUK.IT-3 · Income tax | 7,540 + 40% × 34,730 | 21,432 |
| £125,140, allowance exhaustedUK.IT-4 · Income tax | 7,540 + 40% × 87,440 | 42,516 |
| £150,000 with additional rateUK.IT-5 · Income tax | 42,516 + 45% × 24,860 | 53,703 |
| Effective 60% marginal rate between £100,000 and £110,000UK.IT-6 · Income tax | Taper interaction | 6,000 |
| Class 1 at the upper earnings limit (£50,270)UK.NI-1 · National Insurance | 8% × 37,700 | 3,016 |
| Class 1 on £85,000UK.NI-2 · National Insurance | 3,016 + 2% × 34,730 | 3,710.6 |
| Class 4 on £30,000 profitUK.NI-3 · National Insurance | 6% × 17,430 | 1,045.8 |
| Class 4 on £60,000 profitUK.NI-4 · National Insurance | 2,262 + 2% × 9,730 | 2,456.6 |
| Employer Class 1 on a £30,000 salaryUK.ER-1 · Employer NI | 15% × 25,000 | 3,750 |
| Nothing due at the £5,000 secondary thresholdUK.ER-2 · Employer NI | UK.NI.C1.ST | 0 |
| £20,000 salary plus £5,000 dividends, 2025/26UK.DV-1 · Dividends | 8.75% × 4,500 | 393.75 |
| Same case under 2026/27 ratesUK.DV-2 · Dividends | 10.75% × 4,500 | 483.75 |
| £60,000 salary plus £10,000 dividends, 2025/26UK.DV-3 · Dividends | 33.75% × 9,500 | 3,206.25 |
| £20,000 gain, £30,000 income (within basic band)UK.CG-1 · Capital gains | 18% × 17,000 | 3,060 |
| £20,000 gain, £60,000 incomeUK.CG-2 · Capital gains | 24% × 17,000 | 4,080 |
| Gain inside the annual exempt amountUK.CG-3 · Capital gains | UK.CGT.AEA | 0 |
| Profit £50,000 at the small profits rateUK.CT-1 · Corporation tax | 19% × 50,000 | 9,500 |
| Profit £100,000 with marginal reliefUK.CT-2 · Corporation tax | 25,000 − 3/200 × 150,000 | 22,750 |
| Profit £250,000 at the main rateUK.CT-3 · Corporation tax | 25% × 250,000 | 62,500 |
| £100,000 profit with two associated companies (limits ÷ 3) pays the main rateUK.CT-4 · Corporation tax | Upper limit becomes £83,333 | 25,000 |
| Plan 2 repayment on £40,000UK.SL-1 · Student loans | 9% × (40,000 − 29,385) | 955.35 |
| Postgraduate loan on £30,000UK.SL-2 · Student loans | 6% × 9,000 | 540 |
| Half the benefit charged at £70,000UK.CB-1 · Child Benefit charge | 50 × 1% × 1,000 | 500 |
| Full benefit charged at £80,000UK.CB-2 · Child Benefit charge | UK.HICBC.FULL | 1,000 |
| Maximum saving £252 for a basic-rate recipientUK.MA-1 · Marriage Allowance | 20% × 1,260 | 252 |
Sources
GOV.UK trading and property allowances ↗GOV.UK CGT allowances ↗GOV.UK CGT rates ↗GOV.UK marginal relief ↗GOV.UK Corporation Tax rates ↗GOV.UK tax on dividends ↗GOV.UK Income Tax rates and allowances, current and past ↗GOV.UK Child Benefit tax charge ↗GOV.UK Income Tax rates ↗GOV.UK income over £100,000 ↗GOV.UK Marriage Allowance ↗GOV.UK MTD for Income Tax ↗GOV.UK threshold reduction to £20,000 ↗GOV.UK National Insurance rates ↗GOV.UK self-employed NI rates ↗GOV.UK Employment Allowance ↗GOV.UK pension annual allowance ↗GOV.UK student loan repayment ↗GOV.UK VAT registration ↗
Open pack format: parameters, schedules, checks and obligation rules are plain data, published with the engine so anyone can reproduce every figure. Developer documentation →