Calculate your take-home pay after tax, National Insurance and pension contributions
These HMRC-approved salary strategies can significantly increase your take-home pay and reduce tax bills. Updated for 2025/26 tax year with real UK examples showing exact savings on typical salaries.
How it works: Salary sacrifice = reduce gross salary BEFORE tax/NI calculated, employer pays "saved" amount into pension. You avoid income tax (20-45%) + employee NI (12% or 2%), employer saves 13.8% employer NI (often adds to your pension). Win-win! Real UK example (2025/26): Emma earns £50,000, wants £5,000 pension contribution. Normal method (net pay): Salary: £50,000. Tax: £7,486. NI: £4,524. Take-home: £37,990. Emma contributes £5,000 from take-home to pension. HMRC adds 20% relief = £6,000 total in pension. Cost to Emma: £5,000 from take-home. Salary sacrifice method: Emma sacrifices £5,000 (salary becomes £45,000). Tax: £6,486 (£1,000 less). NI: £3,924 (£600 less). Take-home: £34,590. But £5,000 goes straight to pension! Emma's total: £34,590 + £5,000 pension = £39,590. Vs normal: £37,990 + £5,000 = £42,990. Emma gains: £1,600/year! (Saves £1,000 tax + £600 NI). Plus: Employer saves £5,000 × 13.8% = £690 employer NI. Many employers add 50-100% of this to pension = extra £345-£690 in Emma's pension. Total benefit: £1,600 + £345-£690 = £1,945-£2,290/year! Higher rate taxpayers save even more: £60,000 salary, sacrifice £10,000. Save: £10,000 × 40% income tax + £10,000 × 2% NI = £4,200/year! Plus employer contribution boost. Limitations: Salary after sacrifice must stay above National Minimum Wage (£11.44/hour 2024, £23,796/year for 40hr/week). Cannot reduce salary below £12,570 (lose personal allowance). Most employers offer - check HR/payroll.
How it works: Government adds 25p for every £1 you pay into Tax-Free Childcare account. Use funds to pay registered childcare (nursery, childminder, after-school club). Max government contribution: £500 every 3 months = £2,000/year per child (£4,000 if disabled). No income tax or NI on the £2,000 government top-up = free money! Real UK example (2025/26): James and Sophie have 2 children in nursery. Nursery costs: £1,200/month per child = £2,400/month total = £28,800/year. Without Tax-Free Childcare: Pay £28,800 from net salary (after tax). With Tax-Free Childcare: Open Tax-Free Childcare account (GOV.UK). Pay £8,000 into account for each child = £16,000 total. Government adds 25%: £8,000 × 25% × 2 children = £4,000. Total in account: £16,000 + £4,000 = £20,000. Use £20,000 to pay nursery. Remaining cost from salary: £28,800 - £20,000 = £8,800. Saving: £28,800 - £8,800 = £20,000 → wait that's not right... Actually: Pay £16,000, government adds £4,000 = £20,000 available. Actual saving = £4,000 government contribution! Correct calculation: Childcare cost: £28,800/year. Maximum government contribution: £2,000 per child × 2 = £4,000. You pay: £28,800 - £4,000 = £24,800 from salary. Saving: £4,000/year! Eligibility: Each parent earning at least £139/week (£7,228/year) but under £100,000/year. Cannot claim if receiving Tax Credits, Universal Credit childcare element, or childcare vouchers. Child under 12 (under 17 if disabled). Childcare provider must be registered (Ofsted-approved). Old Childcare Vouchers (closed to new members 2018): If already enrolled before October 2018, can keep using. Save more than Tax-Free Childcare for higher earners! Basic rate: save 32% (20% tax + 12% NI). Higher rate: save 42% (40% tax + 2% NI). Max £243/month vouchers = save £78-£102/month = £936-£1,224/year. Cannot switch to Tax-Free Childcare once on vouchers!
How it works: Employer buys bike + accessories (helmet, lights, lock), you "hire" via salary sacrifice over 12-36 months. Payments deducted from gross salary BEFORE tax/NI. At end, employer transfers ownership (small fee or free). Save income tax (20-45%) + NI (12% or 2%) = 32-47% discount! Real UK example (2025/26): Sarah wants £2,000 e-bike for commuting. Buy normally: Cost: £2,000. Pay from net salary (after tax). Sarah earns £45,000 (higher rate = 40% tax + 2% NI = 42% deductions). To have £2,000 net, needs to earn: £2,000 ÷ (1 - 0.42) = £3,448 gross. Effective cost: £3,448 gross salary needed. Cycle to Work Scheme: Employer buys £2,000 bike. Sarah "hires" via salary sacrifice over 12 months. Monthly deduction: £2,000 ÷ 12 = £166.67 from gross salary. Sarah's gross salary: £45,000 → £45,000 - £2,000 = £43,000. Tax saving: £2,000 × 40% = £800. NI saving: £2,000 × 2% = £40. Total saving: £840. Sarah's true cost: £2,000 - £840 = £1,160. Plus: At end of 12 months, ownership transfer (£200 fee typically, or £0 if extended hire 3 more years). Total cost: £1,160 + £200 = £1,360 vs £2,000 normally = £640 saved (32% discount)! Basic rate taxpayer saves less but still great: £30,000 salary (20% tax + 12% NI). £1,000 bike. Saving: £1,000 × (20% + 12%) = £320. Cost: £680 vs £1,000 = save £320 (32% discount). Scheme rules: Employer must offer (check HR). Bike must be used for commuting (51%+ of journeys). Max value typically £1,000-£2,000 (some employers allow more). Includes accessories (helmet, lights, lock, panniers, clothing up to limit). One bike per year usually. Cannot buy second-hand (must be new). If leave employer during hire period, must pay remaining balance (may lose tax benefit).
How it works: Employer leases electric vehicle (EV), you pay via salary sacrifice. Massive tax advantage: EVs = 2% Benefit-in-Kind (BiK) tax (2025/26) vs 20-37% for petrol/diesel! Save thousands annually. Lease includes insurance, servicing, breakdown cover. Real UK example (2025/26): Mark wants Tesla Model 3 (list price £40,000). Earns £55,000 (higher rate taxpayer, 40%). Normal car purchase: Buy £40,000 car from net salary. Mark needs £40,000 ÷ (1 - 0.40 tax - 0.02 NI) = £68,966 gross to have £40,000 net! Plus insurance £1,500/year, servicing £500/year, depreciation £8,000/year. Annual cost: £10,000+. EV salary sacrifice scheme: Employer leases Tesla Model 3 (3-year lease, £500/month = £6,000/year). Mark's gross salary: £55,000 → £49,000 (£6,000 sacrifice). Tax calculation: BiK value: £40,000 list price × 2% (EV rate) = £800/year taxable benefit. BiK tax: £800 × 40% = £320/year. Mark's costs: Salary sacrifice: £6,000/year. BiK tax: £320/year. Total: £6,320/year. But Mark saves tax/NI on sacrificed salary: £6,000 × (40% tax + 2% NI) = £2,520/year saved. Net cost: £6,320 - £2,520 = £3,800/year. What's included: Full lease, insurance (£1,500 value), servicing (£500 value), breakdown cover, road tax (£0 for EVs). Total value: £6,000 lease + £1,500 insurance + £500 service = £8,000/year. Mark's effective cost: £3,800 for £8,000 value = 52% discount! Compare to petrol equivalent: BMW 3 Series petrol (£40,000 list price). BiK rate: 27% (not 2%!). BiK tax: £40,000 × 27% × 40% = £4,320/year. Plus fuel £2,000/year vs electricity £600/year. Petrol total: £6,000 lease + £4,320 BiK + £2,000 fuel = £12,320/year. EV total: £3,800/year (includes electricity). Saving: £8,520/year by choosing EV salary sacrifice! Over 3 years: £25,560 saved! Eligibility: Employer must offer EV scheme (growing fast - 40% UK employers now offer). Must be battery electric (BEV) or hydrogen fuel cell. Plug-in hybrids = higher BiK (5-8%). Salary after sacrifice must be above NMW. Credit check usually required.
How it works: Tax code tells employer how much tax to deduct. HMRC issues code based on last year's data but life changes (new job, benefits, second income) make codes wrong. Emergency tax codes (W1/M1) especially problematic. Check payslip monthly, update via Personal Tax Account instantly. Real UK example (2025/26): David changes jobs March 2025. Old employer delays P45. New employer uses emergency code 1257L W1. Standard 1257L code (correct): £12,570 personal allowance spread over 12 months = £1,047.50/month tax-free. Cumulative (carries forward unused allowance). March: £1,047.50 × 12 months = £12,570 full allowance available (if started April). Emergency W1 code (wrong): Week 1 / Month 1 basis = only uses current month's allowance. March: £1,047.50 tax-free (just 1 month). Doesn't use April-February unused allowance! David's situation: Salary: £3,000/month (£36,000/year). Started new job March (has £12,570 unused from April-Feb at old job). Emergency code March payslip: Gross: £3,000. Allowance: £1,047.50 (1 month only). Taxable: £1,952.50 × 20% = £390.50 tax. Should be: Gross: £3,000. Allowance: £12,570 remaining from year (first new job payment). Taxable: £0 (uses up full year allowance). Tax: £0. Overpaid in March: £390.50. Emergency code continues April-December (new tax year): April 2025 onwards: Still on W1 emergency code. Monthly overpayment: £1,047.50 extra taxed × 20% = £209.50/month. 9 months (April-Dec): £209.50 × 9 = £1,885.50 overpaid. Plus March 2025: £390.50. Total overpaid: £2,276! How David fixes it: Checks payslip, sees "1257L W1" code. Logs into Personal Tax Account (GOV.UK). Updates employment details. HMRC issues correct code 1257L (cumulative). Next payslip refunds overpayment! Or P800 arrives October 2026 (18 months later) showing £2,276 refund. HMRC sends cheque 6 weeks later. David's money locked with HMRC for 18-19 months! Other common wrong codes: BR code (20% on all income, no personal allowance) - often on second jobs but sometimes wrongly applied to main job. 0T code (no allowance) - emergency code, deducts on all income. K codes (negative allowance) - usually correct for benefits but check amount matches. Old codes from previous tax year (1250L was 2023/24, should be 1257L for 2025/26).
How it works: If you work from home (even 1 day/week), claim tax relief on £6/week expenses (£312/year). Don't need receipts for £6/week flat rate. Get back 20-45% of £312 depending on tax rate. Apply once, continues automatically each year until you stop. Backdated 4 tax years! Real UK example (2025/26): Lisa works from home 2 days/week (hybrid working). Earns £35,000 (basic rate, 20% tax). Claim £6/week relief: Annual relief: £6 × 52 weeks = £312. Tax saved: £312 × 20% = £62.40 refund. Claim via: Personal Tax Account online (instant, takes 2 minutes), or Self Assessment if already filing, or call HMRC (0300 200 3300). Future years automatic: Once claimed, HMRC adjusts tax code to give £312 relief every year. £62.40 extra in pocket annually! Higher rate taxpayer saves more: £60,000 salary (40% tax). £312 × 40% = £124.80 refund/year. Additional rate taxpayer: £150,000 salary (45% tax). £312 × 45% = £140.40 refund/year. Backdating: Can claim last 4 tax years if you worked from home. 2025/26 claim in Jan 2025 can include: 2020/21, 2021/22, 2022/23, 2023/24. Total backdated: £62.40 × 4 years = £249.60 lump sum! Plus £62.40/year going forward. Eligibility: Work from home regularly (not just occasional). Employer doesn't reimburse all costs (if full reimbursement = can't claim). Increased household costs (heating, electricity, internet). Don't need dedicated office room (kitchen table counts!). 1 day/week minimum recommended. Higher claims (if actual costs more than £6/week): Can claim actual costs instead of flat rate BUT need receipts + evidence. Must calculate business proportion (e.g., 20% of bills if home office is 20% of house). More hassle, usually not worth it unless costs very high. Most people stick to £6/week (no receipts needed). How to claim: Online: GOV.UK "Claim tax relief for working from home" service (2 minutes, instant). Asks: tax year, confirm you work from home, how many hours/week (roughly). HMRC adjusts tax code or sends refund (P800) if overpaid. Phone: 0300 200 3300, ask for working from home relief. Self Assessment: Add to expenses section (SA102 or SA103 forms).
How it works: If married/civil partners, lower earner (under £12,570/year) transfers 10% personal allowance (£1,260) to higher earner. Reduces their tax by £252/year (£1,260 × 20%). Backdated 4 years = £1,008 lump sum! Real UK example (2025/26): Tom earns £8,000/year (part-time), wife Emma earns £40,000/year. Without Marriage Allowance: Tom: £8,000 income, £12,570 allowance. Uses £8,000, wastes £4,570 allowance. Pays £0 tax. Emma: £40,000 income, £12,570 allowance. Taxable: £27,430 × 20% = £5,486 tax. Household tax: £5,486. With Marriage Allowance: Tom transfers £1,260 to Emma. Tom's allowance: £12,570 - £1,260 = £11,310 (still covers his £8,000 income). Tom still pays £0 tax. Emma's allowance: £12,570 + £1,260 = £13,830. Taxable: £40,000 - £13,830 = £26,170 × 20% = £5,234 tax. Household tax: £5,234. Saving: £5,486 - £5,234 = £252/year! Backdate 4 years: Tom claims for 2021/22, 2022/23, 2023/24, 2025/26. £252 × 4 = £1,008 lump sum from HMRC! Who can claim: Married or civil partnership (not just living together). Lower earner income under £12,570/year (doesn't use full personal allowance). Higher earner is basic rate (£12,571-£50,270). Doesn't work if higher earner pays 40-45% tax. How to claim: Online: GOV.UK "Apply for Marriage Allowance" (5 minutes). Need: National Insurance numbers (both partners), confirm income levels. HMRC approves instantly. Continues every year automatically until cancelled. Backdating: Automatic for last 4 years, claim via same online form. Refund: Sent to higher earner (£1,008 for 4 years backdate), then tax code adjusted for future years. When to cancel: If lower earner starts earning over £12,570 (now uses full allowance). If higher earner becomes higher-rate taxpayer (over £50,270) - Marriage Allowance doesn't help 40% rate. Easy to cancel online via Personal Tax Account.
These common salary mistakes reduce UK workers' take-home pay by thousands annually. Learn from real case studies to avoid overpaying tax and missing valuable benefits in 2025/26.
The mistake: Not checking tax code on monthly payslip. Emergency codes (W1/M1/X), wrong allowances, old codes from last year all cause overpayment. 6+ million UK workers on wrong codes! Real UK example (2025/26): Rachel changes jobs, new employer uses emergency code 1257L M1 (Month 1 basis). Earns £2,500/month (£30,000/year). Emergency code problem: Only uses current month's allowance (£1,047.50/month). Doesn't carry forward unused allowance. Rachel started new job mid-year, has £12,570 full allowance available but emergency code ignores it! Monthly overpayment: (£2,500 - £1,047.50) × 20% = £290.50 vs should pay £0 in first month (uses full year allowance). Continues 9 months before HMRC sends P800: Overpayment: £290.50 × 9 months = £2,614.50! P800 arrives October next year (18 months after first overpayment). Refund by cheque 6 weeks later. Rachel's money locked 19 months! Opportunity cost: £290/month at 5% interest = £250 lost growth. How to avoid: Check payslip every month for tax code. Correct 2025/26 code: 1257L (cumulative, no W1/M1/X). Log into Personal Tax Account, update employment, get correct code within days!
The mistake: Paying pension from net salary instead of salary sacrifice. Miss saving income tax (20-45%) + NI (12% or 2%) = 32-47% gone! Many workers don't know employer offers salary sacrifice or think "pension is pension" (wrong!). Real UK example (2025/26): James earns £50,000, contributes £5,000/year to pension via "net pay" method. Net pay (normal contribution): James receives £50,000 salary. Tax: £7,486. NI: £4,524. Take-home: £37,990. Contributes £5,000 from take-home. HMRC adds 20% relief = £6,000 in pension. Cost: £5,000 from pocket + lost £1,600 tax/NI. Salary sacrifice (same £5,000): James sacrifices £5,000 (salary → £45,000). Tax: £6,486 (£1,000 less). NI: £3,924 (£600 less). Take-home: £34,590. But £5,000 → pension. Total: £34,590 + £5,000 pension = £39,590. Saving: £39,590 vs £37,990 = £1,600/year! Plus employer saves £690 NI, often adds £345-£690 to pension. Total lost by not salary sacrificing: £1,600-£2,290/year. Over 30-year career: £48,000-£68,700 lost! (Excluding pension growth on extra contributions). Higher earners lose even more: £60,000 salary, £10,000 pension. Salary sacrifice saves: £10,000 × (40% + 2%) = £4,200/year vs normal. Over career: £126,000 lost if not using salary sacrifice! How to fix: Ask HR/payroll if salary sacrifice available (most employers offer). Switch existing pension to salary sacrifice. Check minimum salary rules (must stay above NMW after sacrifice).
The mistake: Earning over £50,270 (higher rate 40%) but only getting 20% pension tax relief automatically. Must claim extra 20% via Self Assessment or Personal Tax Account. Many higher earners never claim = permanently lose thousands! Real UK example (2025/26): Sophie earns £60,000, contributes £10,000 to personal pension (SIPP). Automatic relief (20%): Sophie pays £8,000 into SIPP. Pension provider claims 20% from HMRC = £2,000. Total in pension: £10,000. But Sophie is higher rate (40%): Should get 40% total relief, only got 20% automatically. Missing extra 20%! Extra relief due: £10,000 × (40% - 20%) = £2,000. Sophie doesn't claim extra: Loses £2,000/year relief. Over 20 years: £40,000 lost! If Sophie claimed: File Self Assessment or use Personal Tax Account. Add £10,000 pension contribution. HMRC extends basic rate band: £50,270 + £10,000 = £60,270. Sophie's income £60,000, now all in basic rate! Tax recalculated: Saves £10,000 × 20% = £2,000. Gets £2,000 refund or tax code adjustment. How relief works for higher rate: Automatic 20% from pension provider (all personal pensions). Claim extra 20% via Self Assessment yourself. Total 40% relief on contributions. Additional rate taxpayers (£125,140+): Automatic 20%. Must claim extra 25% (total 45%). £10,000 contribution = £2,500 extra relief! Workplace pensions (salary sacrifice): Get full relief automatically (no claim needed). Another reason salary sacrifice superior! How to claim: Self Assessment: Add pension contributions to tax return (deadline 31 Jan). Personal Tax Account: "Tell us about changes" → pension contributions. HMRC adjusts tax code or sends refund. Backdated 4 years if you missed claiming!
The mistake: Married/civil partners where one earns under £12,570 not transferring 10% personal allowance to other partner. Automatic £252/year saving but HMRC doesn't tell you - must claim yourself! Real UK example (2025/26): Helen (£10,000 part-time) married to Paul (£35,000 full-time). Never claimed Marriage Allowance for 8 years. Annual loss: £252/year. 8-year total: £252 × 8 = £2,016 permanently lost! Can only backdate 4 years: Helen claims January 2025. Gets backdated for 2021/22, 2022/23, 2023/24, 2025/26. Lump sum: £252 × 4 = £1,008. First 4 years (2017-2020): Lost forever = £1,008. Why don't people claim? Don't know it exists (HMRC doesn't advertise!). Think it applies automatically (doesn't - must apply). Assume "marriage tax break" is for high earners only (opposite - for basic rate!). Think it's complicated (5-minute online form). Who qualifies: Married or civil partnership (not cohabiting). Lower earner under £12,570/year (doesn't use full personal allowance). Higher earner basic rate £12,571-£50,270 (doesn't work for 40%+ tax). How much: Transfer £1,260 (10% of £12,570 allowance). Saves higher earner: £1,260 × 20% = £252/year. Lower earner still pays £0 (allowance reduced to £11,310 but usually earn less anyway). How to claim: GOV.UK "Marriage Allowance" - 5 minutes. Need both NI numbers. Approval instant. Continues every year automatically. Backdating automatic (4 years). When to cancel: Lower earner starts earning over £12,570. Higher earner exceeds £50,270 (becomes 40% rate). Divorce/separation (cancel immediately).
The mistake: Buying bike with net salary instead of Cycle to Work scheme. Pay £2,000 when could pay £1,060-£1,500 (32-47% cheaper!). Common if don't know employer offers scheme or think "I'll just buy it normally". Real UK example (2025/26): Tom wants £1,500 e-bike for 10-mile commute. Earns £45,000 (higher rate). Buy normally: Cost: £1,500 from net salary (after 40% tax + 2% NI deducted). To have £1,500 net, Tom needs: £1,500 ÷ (1 - 0.42) = £2,586 gross salary. True cost: £2,586 gross earnings needed. Cycle to Work scheme: Employer buys £1,500 bike. Tom repays via salary sacrifice over 12 months (£125/month gross). Tax saving: £1,500 × (40% + 2%) = £630. Net cost: £1,500 - £630 = £870. Plus ownership fee after 12 months: £150 typically (or free if extend hire 3 years). Total cost: £870 + £150 = £1,020. Saving: £2,586 - £1,020 = £1,566 (60% discount because of higher rate!). Basic rate taxpayer (20% + 12%): £1,500 bike saves: £1,500 × 32% = £480. Net cost: £1,020 + £150 = £1,170 vs £1,500 normal = £330 saved. Why people don't use: Don't know employer offers (check HR portal!). Think it's "complicated" (employer handles everything). Worry about leaving job mid-scheme (pay off remaining balance, may lose some tax benefit but still usually cheaper than buying normally). Don't realize can include accessories (helmet, lights, lock, clothing, panniers all included up to limit!). What's included: Bike (any type - road, mountain, hybrid, electric up to £2,000 typically). Accessories (helmet, lights, lock, pump, pannier, cycle computer, clothing). Insurance (some schemes include). Safety equipment (hi-vis, reflective gear). Rules: Must use for commuting 51%+ of journeys. New bikes only (not second-hand). One bike per year usually. If leave employer during hire, pay remaining balance (check scheme T&Cs).
The mistake: Working from home 1+ days/week but never claiming £6/week (£312/year) tax relief. Get back 20-45% depending on tax rate = £62-£140/year free money! Millions eligible, most never claim. Real UK example (2025/26): Emma works from home 2 days/week (hybrid). Earns £40,000 (basic rate 20%). Never claimed working from home relief for 4 years. Annual loss: £312 × 20% = £62.40/year. 4-year loss: £62.40 × 4 = £249.60! Emma claims in January 2025: GOV.UK "Claim tax relief for working from home" (2 minutes). Claims current year (2025/26) + backdated 4 years (2020/21 through 2023/24). Total refund: £249.60 lump sum. Plus future years automatic (£62.40/year going forward via tax code adjustment). Higher rate taxpayer gets more: £55,000 salary (40% tax). £312 × 40% = £124.80/year. 4-year backdate: £499.20. Additional rate: £150,000 salary (45% tax). £312 × 45% = £140.40/year. 4-year backdate: £561.60. Why don't people claim? Don't know it exists (HMRC doesn't advertise widely). Think need receipts (don't! £6/week flat rate no evidence needed). Think employer must confirm (don't need employer approval). Think "it's only £62/year, not worth it" (but it's 2-minute online form + backdated 4 years + continues automatically!). Hybrid workers think "I go to office some days, doesn't count" (WRONG - if work from home regularly even 1 day/week, eligible!). Eligibility: Work from home regularly (at least 1 day/week recommended). Employer doesn't reimburse all costs (if full reimbursement, can't claim). Home has increased costs (heating, electricity, internet). Don't need dedicated office (kitchen table counts!). No receipts needed for £6/week. How to claim: Online: GOV.UK search "working from home tax relief" (2 minutes). Phone: 0300 200 3300. Self Assessment: Add to expenses if filing anyway. What happens: Current year: HMRC adjusts tax code, get £62-£140 extra per year. Backdated years: Lump sum refund (P800 letter or cheque).
The mistake: Student loan fully repaid mid-tax year but employer keeps deducting for months until HMRC updates system. Takes 3-6 months to get refund. Many people overpay £500-£2,000 unnecessarily! Real UK example (2025/26): Jack has £2,000 student loan remaining (Plan 1, threshold £22,015). Earns £35,000/year = £360/month deductions (9% above threshold). June 2025: Final payment clears loan. Loan balance: £0. But employer doesn't know - keeps deducting from July onwards! Overpayments: July: £360. August: £360. September: £360. October: £360. Total overpaid: £1,440. November 2025: HMRC finally updates employer's system. Deductions stop. Refund process: Jack must claim refund from Student Loans Company (not HMRC!). Calls SLC: 0300 100 0611. Provides evidence (final statement showing £0 balance). Refund takes 4-6 weeks. Jack's £1,440 locked for 5-6 months! How to prevent: Monitor student loan balance monthly (log into Student Loan portal). When balance under £3,000, watch carefully. Contact SLC 2-3 months before final payment expected. Request "final balance letter" from SLC when nearly paid off. Give to employer to stop deductions early. Update tax code via Personal Tax Account (remove student loan plan code). Plan 1 vs Plan 2 vs Plan 4: Plan 1 (pre-2012): Threshold £22,015 (2025/26), 9% deduction. Plan 2 (2012-2023): Threshold £27,295 (2025/26), 9% deduction. Plan 4 (Scotland): Threshold £27,660 (2025/26), 9% deduction. Postgraduate loan: Threshold £21,000, 6% deduction. Common scenarios causing overpayment: Lump sum payment (pay off loan in full but employer doesn't know for 3 months). Final year of repayment (balance reduces mid-year, should stop but doesn't). Multiple jobs (both employers deduct but total exceeds amount owed). Employer using wrong plan type (deducting Plan 2 when should be Plan 1 = different thresholds). How to claim refund: Student Loans Company: 0300 100 0611 (England/Wales), 0300 100 0619 (Scotland). Need: NI number, student loan customer reference, evidence of overpayment (payslips showing deductions after loan cleared). Refund: 4-6 weeks by cheque or bank transfer. Can backdate up to 6 years if overpaid long ago!
Access official HMRC salary services, check your tax code, claim reliefs, manage student loans, and get free expert employment guidance from trusted UK government sources. All updated for 2025/26 tax year.
Essential HMRC online portal to manage all salary tax affairs. Check tax code (instantly see if wrong code applied, 6 million UK workers overpay due to incorrect codes!), track PAYE tax paid this year (see exactly how much deducted each month), claim Marriage Allowance (transfer 10% personal allowance to spouse, save £252/year, backdate 4 years = £1,008), update employment details (new job, change of hours, second income), claim tax refunds (P800 overpayments shown here, click to claim), view state pension forecast, check National Insurance record (see contribution years, identify gaps), update income estimates (affects tax code for next year), claim working from home tax relief (£6/week = £312/year, get £62-£140 back depending on tax rate, backdate 4 years!), view past tax calculations (P800s from 2018 onwards, download PDF copies). Sign in with Government Gateway ID (create in 10 minutes if new, need NI number + recent payslip or P60). Mobile app available (HMRC app on iOS/Android, same features). Free 24/7 access. Update tax code within 48 hours (faster than calling HMRC). Essential for checking: emergency tax codes (W1/M1/X = wrong!), BR codes on main job (should have personal allowance!), student loan plan type (Plan 1/2/4/Postgraduate), pension contributions adjustments, benefits-in-kind (company car, medical insurance). Fix wrong codes here instead of waiting months for P800 refund!
Official HMRC tax rates, bands, and thresholds updated annually. 2025/26 rates (England, Wales, NI): Personal allowance £12,570 (reduces £1 for every £2 earned over £100K, gone at £125,140), basic rate 20% (£12,571-£50,270), higher rate 40% (£50,271-£125,140), additional rate 45% (over £125,140). Scotland different rates: Personal allowance £12,570 (same), starter rate 19% (£12,571-£14,876), basic 20% (£14,877-£26,561), intermediate 21% (£26,562-£43,662), higher 42% (£43,663-£75,000), advanced 45% (£75,001-£125,140), top rate 48% (over £125,140). National Insurance 2025/26: Class 1 employees 0% (£0-£12,570), 12% (£12,571-£50,270), 2% (over £50,270). Class 1A/1B employers 13.8% on all earnings over £9,100 (secondary threshold). Class 2 self-employed £3.45/week (£179/year) if profit over £6,725. Class 4 self-employed 0% (£0-£12,570), 9% (£12,571-£50,270), 2% (over £50,270). Other allowances 2025/26: Dividend allowance £500 (was £1,000 in 2023/24, £2,000 in 2022/23), Personal Savings Allowance £1,000 basic rate / £500 higher rate / £0 additional rate, Trading Allowance £1,000 (casual self-employed income), Property Allowance £1,000 (casual rental income), Marriage Allowance £1,260 transfer (10% of personal allowance, saves £252/year for recipient). Covers historical rates back to 2011/12 for checking old payslips or tax years.
Official guide to UK student loan repayments from salary. 2025/26 thresholds: Plan 1 (pre-2012 England/Wales, all NI) £22,015/year threshold, 9% on income above. Plan 2 (2012+ England/Wales) £27,295/year threshold, 9% above. Plan 4 (Scotland) £27,660/year threshold, 9% above. Plan 5 (2023+ England/Wales) £25,000/year threshold, 9% above. Postgraduate Loan £21,000/year threshold, 6% above (separate to undergraduate, both deducted if have both!). Repayment examples: £30,000 salary on Plan 2 = (£30,000 - £27,295) × 9% = £243.45/year (£20.29/month). £40,000 on Plan 1 = (£40,000 - £22,015) × 9% = £1,618.65/year (£134.89/month). Multiple plans? Both deduct! £35,000 with Plan 2 + Postgraduate = Plan 2: (£35,000 - £27,295) × 9% = £693.45. Postgraduate: (£35,000 - £21,000) × 6% = £840. Total: £1,533.45/year deducted. Check balance: Log into Student Loan account (GOV.UK or Student Loans Company portal, see exact balance, interest rate, estimated payoff date). Overpayments common when: Loan nearly paid off (employer keeps deducting after £0 balance for 3-6 months), multiple jobs (both employers deduct, total exceeds owed), lump sum payment (paid off but employer doesn't know). Claim overpayment refund: Contact Student Loans Company 0300 100 0611 (England/Wales) or 0300 100 0619 (Scotland), need NI number + evidence (payslips showing deductions), refund 4-6 weeks, can backdate 6 years. Stop deductions: Update tax code via Personal Tax Account (remove student loan code when fully repaid), or give employer final balance letter from SLC.
Free, impartial pension guidance service from government (run by MoneyHelper). For anyone over 50 with defined contribution pension (workplace or personal pension, not final salary schemes). Services: Understand pension options (take 25% tax-free lump sum + annuity, drawdown, full cash withdrawal), pension tax rules (25% tax-free, rest taxed as income at 20-45%), how salary sacrifice pensions work (save 32-47% on contributions!), workplace auto-enrolment rules (minimum 8% total contribution = 5% employer + 3% employee), tax relief on pension contributions (basic rate 20% automatic, higher rate must claim extra 20%, additional rate claim 25%), calculate retirement income (how much pension needed to maintain lifestyle), avoid pension scams (free pension reviews, unusual investments, overseas transfers = red flags). Book free 45-60 minute appointment: Phone guidance (0800 138 3944), face-to-face (local branches across UK), video call (Zoom-style). Pension Wise covers: Salary sacrifice benefits (why it's better than normal pension contributions), annual allowance (£60,000/year max contribution in 2025/26, tapers for high earners over £200,000 adjusted income), lifetime allowance (abolished April 2023! No longer limits total pension pot), employer matching (typical employer adds 4-5% if you contribute 5%), National Employment Savings Trust (NEST - common workplace pension provider), stakeholder pensions vs SIPPs. Completely free (government-funded), no sales or commissions (unlike financial advisors), impartial (not tied to any pension provider). Useful for: Understanding how much pension you'll have at retirement, deciding whether to salary sacrifice or pay from net (spoiler: salary sacrifice almost always better!), checking if your pension contributions are optimal, learning how to maximize employer matching, understanding tax relief claims for higher-rate taxpayers.
Free, independent advice on UK employment rights, pay, and workplace issues from UK's largest advice charity. Help available for: Check your payslip is correct (PAYE tax deducted matches salary, National Insurance correct class/rate, student loan plan type right, pension contributions match scheme rules), understand salary deductions (what employer can legally deduct from salary, challenge illegal deductions, recover money taken wrongly), National Minimum/Living Wage rights (2025/26 rates: £11.44/hr age 21+, £8.60/hr age 18-20, £6.40/hr under 18, £6.40/hr apprentice), challenge wrong tax codes (PAYE emergency codes BR/0T/W1/M1, dispute HMRC's tax calculation, claim refunds for overpaid tax), statutory pay rights (Sick Pay £109.40/week, Maternity Pay 90% 6 weeks then £184.03/week 33 weeks, Paternity Pay £184.03/week 2 weeks), redundancy pay calculator (1 week's pay per year service if 2+ years employed, max £700/week = £21,000 max in 2025/26), holiday pay entitlement (5.6 weeks/year minimum = 28 days full-time, includes bank holidays unless employer gives extra), unpaid wages/salary (what to do if employer doesn't pay, contact ACAS, employment tribunal claims), IR35 for contractors (am I employee or self-employed? Inside/outside IR35 affects tax massively!), salary sacrifice schemes (Cycle to Work, childcare vouchers, pensions, electric vehicles - understand tax savings). Common problems Citizens Advice helps with: "My payslip shows wrong tax code, overpaying every month" (help check code, contact HMRC, get refund). "Employer deducted money from salary without asking" (check if legal, challenge if not, recover money). "Haven't been paid salary on payday" (immediate steps, contact employer, ACAS Early Conciliation if needed). "Student loan deducting but I finished paying it off" (contact SLC, prove overpayment, get refund). Access help: Online guides (100s of articles on pay, rights, tax), webchat (Monday-Friday 9am-5pm, 10-min wait average), phone helpline England 0800 144 8848 / Wales 0800 702 2020, local bureau (face-to-face for complex salary disputes). Completely free (charity-funded, no fees).
Advisory, Conciliation and Arbitration Service - official UK government body for employment relations. Free, impartial advice for employees and employers. Helpline: 0300 123 1100 (Monday-Friday 8am-6pm, local rate, free from mobiles). Average wait: 5-15 minutes. Use ACAS for: Employment contract disputes (salary not as agreed, notice period queries, contract changes employer made without consent), pay and wage problems (employer paying below National Minimum Wage, unauthorized salary deductions, unpaid wages/commission, overtime pay disputes), working hours issues (48-hour working week limit opt-out, rest breaks entitlement, holiday pay calculations), salary discrimination (gender pay gap, equal pay for equal work, pay transparency), workplace rights (right to payslips every pay period, itemized deductions explanation, P60 by 31 May annually, P45 when leaving job), dismissal and redundancy (unfair dismissal claims, redundancy pay calculations, notice period entitlement), Early Conciliation for employment tribunal (MANDATORY before tribunal claim, ACAS tries to resolve dispute, free service, takes 1 month, if fails you get certificate to proceed to tribunal). Common salary queries ACAS helps with: "Employer paying below minimum wage" (check calculation includes all working time, unpaid prep time, waiting time counts, sleep-in shifts rules, report to HMRC if employer refuses to pay). "Payslip doesn't show deductions breakdown" (employer legally must itemize, request compliant payslip, raise grievance if refused). "Haven't received P60 from old job" (employer must provide by 31 May, contact ACAS if employer ignores requests, you need P60 for tax return/benefits claims). "Contract says £30K but payslip shows £28K" (check if any authorized deductions, challenge if contract breach, ACAS can mediate). ACAS resources: Online pay calculators (holiday pay, redundancy pay, notice pay), template letters (request payslip, query salary deduction, grievance about pay), guides (understanding payslips, salary sacrifice schemes, PAYE tax codes), webinars (free online training on employment rights). Early Conciliation essential if considering employment tribunal claim about pay/wages (cost £390-£1,050 to file tribunal claim, but ACAS Early Conciliation free and often resolves without tribunal!).
This calculator is part of UK Calculator's comprehensive suite of financial, health, and utility tools designed specifically for UK residents. All calculations use the latest 2025/26 tax rates and official UK guidelines.
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Our comprehensive salary calculator helps UK residents understand their take-home pay after all deductions including income tax, National Insurance, and pension contributions. Updated for the 2025/26 tax year with current rates and thresholds.
The calculator shows your net pay per month, week, and day, helping you budget effectively. It includes all current tax bands: basic rate (20%), higher rate (40%), and additional rate (45%) for high earners.
✓ Expert Reviewed — This calculator is reviewed by our team of financial experts and updated regularly with the latest UK tax rates and regulations. Last verified: January 2026.
Take-home pay = Gross salary - Income Tax - National Insurance - Pension contributions - Student loan repayments. Income tax uses bands (20%, 40%, 45%) and National Insurance is 12% between £12,570-£50,270, then 2% above.
The personal allowance for 2025/26 is £12,570. This means you don't pay income tax on the first £12,570 of your income. The personal allowance reduces by £1 for every £2 earned over £100,000.
For 2025/26: You pay 12% NI on earnings between £12,570 and £50,270, then 2% on anything above £50,270. If you're self-employed, rates are different: 9% and 2%.
For 2025/26: Personal allowance £0-£12,570 (0% tax), Basic rate £12,571-£50,270 (20% tax), Higher rate £50,271-£125,140 (40% tax), Additional rate £125,140+ (45% tax).
Pension contributions are deducted from gross salary before tax, reducing your taxable income. A 5% pension contribution on £30,000 means £1,500 to pension, but only £1,200 less in take-home (due to tax relief).
Net Salary (take-home pay) is what actually lands in your bank account each month after all deductions. For a typical £35,000 salary with 5% pension and no student loan, you'll take home approximately £27,000 annually (£2,250/month). Here's where your gross salary goes:
The UK operates a progressive tax system , meaning you pay increasing rates on portions of your income. This is often misunderstood - you DON'T pay your highest tax rate on all your income, only on the portion that falls into each band.
| Income Band | Tax Rate | Annual Range |
|---|---|---|
| Personal Allowance | 0% | £0 - £12,570 |
| Basic Rate | 20% | £12,571 - £50,270 |
| Higher Rate | 40% | £50,271 - £125,140 |
| Additional Rate | 45% | Above £125,140 |
Example: £40,000 salary pays NO tax on first £12,570, then 20% tax on the remaining £27,430 = £5,486 total income tax (not 20% of £40,000!). This is why understanding tax bands is crucial.
National Insurance (NI) is technically not a tax, but it functions like one. Your NI contributions fund your entitlement to state pension, NHS healthcare, and certain benefits like Jobseeker's Allowance. You need 35 years of NI contributions for the full state pension (currently £203.85/week in 2025/26).
Example: £35,000 salary pays NI on £22,430 (£35,000 - £12,570) = £1,794 annually = £149.50/month.
Our calculator uses official HMRC tax rates and thresholds, updated for each tax year (April 6 - April 5). All calculations follow HMRC's PAYE (Pay As You Earn) system methodology:
Scenario: Recent graduate, first job, no pension, no student loan
| Gross Annual Salary | £25,000 |
| Personal Allowance (tax-free) | -£12,570 |
| Taxable Income | £12,430 |
| Income Tax (20% of £12,430) | -£2,486 |
| National Insurance (8% of £12,430) | -£995 |
| Net Annual Salary | £21,519 |
| Monthly Take-Home | £1,793 |
Effective tax rate: 13.9% | You keep 86.1% of gross salary
Scenario: Mid-career professional, 5% pension, Plan 2 student loan
| Gross Annual Salary | £40,000 |
| Pension Contribution (5%) | -£2,000 |
| Taxable Income | £38,000 |
| Personal Allowance | -£12,570 |
| Income Tax (20% of £25,430) | -£5,086 |
| National Insurance (8%/2%) | -£2,194 |
| Student Loan (9% above £27,295) | -£1,143 |
| Net Annual Salary | £29,577 |
| Monthly Take-Home | £2,465 |
Effective tax rate: 26.1% including all deductions | Note: Pension saves £400 in tax!
Scenario: Senior professional, 10% pension, enters 40% tax band
| Gross Annual Salary | £75,000 |
| Pension Contribution (10%) | -£7,500 |
| Taxable Income | £67,500 |
| Personal Allowance | -£12,570 |
| Income Tax (20% + 40% bands) | -£14,426 |
| National Insurance (8%/2%) | -£4,444 |
| Net Annual Salary | £48,630 |
| Monthly Take-Home | £4,053 |
Effective tax rate: 35.2% | Higher rate pension saves £3,000 in tax (40% relief)!
Scenario: Executive, no personal allowance due to income over £125,140
| Gross Annual Salary | £150,000 |
| Personal Allowance | £0 (fully tapered) |
| Income Tax (20%/40%/45%) | -£53,432 |
| National Insurance | -£6,444 |
| Net Annual Salary | £90,124 |
| Monthly Take-Home | £7,510 |
Effective tax rate: 39.9% | Personal allowance lost above £100k creates effective 60% tax band between £100k-£125,140!
⚠️ Tax Planning Tip: Earning between £100k-£125k? Consider increasing pension contributions to recover personal allowance and avoid the 60% effective tax rate!
Scenario: Self-employed with £35,000 profit, Class 2 + Class 4 NI
| Business Profit | £35,000 |
| Personal Allowance | -£12,570 |
| Income Tax (20%) | -£4,486 |
| Class 2 NI (£3.45/week) | -£179 |
| Class 4 NI (9% on profits £12,570-£50,270) | -£2,019 |
| Net Annual Income | £28,316 |
| Monthly Equivalent | £2,360 |
Self-employed pay different NI: Class 2 (flat £3.45/week) + Class 4 (9% then 2%) instead of employee NI
Maximize your take-home pay and build wealth faster with these proven strategies used by UK financial professionals. Each strategy is legal, HMRC-compliant, and could save you hundreds to thousands of pounds annually.
How it works: Pension contributions are deducted before income tax calculation, reducing your taxable income. You receive tax relief at your marginal rate (20%, 40%, or 45%).
Example: £50,000 earner contributes £5,000 to pension → saves £2,000 in tax (40% relief) → Real cost only £3,000
Annual saving: £800-£4,500 depending on income and marginal tax rate
💡 Pro tip: Earning between £100K-£125K? Increase pension to recover your personal allowance and avoid the 60% effective tax trap!
How it works: Exchange part of your salary for tax-free benefits BEFORE tax and NI are calculated. Saves both income tax (20-45%) AND National Insurance (8-2%).
Popular schemes: Cycle to Work (up to £3,000 bike tax-free), Electric Vehicle salary sacrifice, Pension contributions via net pay arrangement, Childcare vouchers (legacy scheme)
Annual saving: £280-£720 on £1,000 bike scheme (28-45% savings depending on tax band)
How it works: If you're married or in a civil partnership, the lower earner can transfer 10% of their personal allowance (£1,260 in 2025/26) to their partner, IF the lower earner makes under £12,570 AND the higher earner is a basic rate taxpayer.
Example: One partner earns £18,000, the other earns £45,000. Transfer £1,260 allowance → saves £252/year (20% of £1,260)
Annual saving: £252/year (can backdate 4 years = £1,008!)
📞 How to claim: Apply at GOV.UK Marriage Allowance - takes 5 minutes online
How it works: Government adds 20p for every 80p you pay into a Tax-Free Childcare account (effectively 25% boost). Maximum £2,000/year per child (£4,000 for disabled children).
Example: Childcare costs £800/month. Pay £640/month, government adds £160 = £1,920/year FREE from government
Eligibility: Each parent earning under £100K/year and working minimum hours. Cannot combine with childcare vouchers or tax credits.
Annual saving: Up to £2,000 per child (25% boost on £8,000 childcare spending)
Why it matters: Wrong tax codes cause 5+ million UK workers to overpay tax annually (average £3,000 overpayment per person!). Common after job changes, second jobs, or pension withdrawals.
Standard code 2025/26: 1257L (represents £12,570 personal allowance)
Emergency tax codes to watch: BR (all income taxed at 20%), D0 (all at 40%), D1 (all at 45%), 0T (no allowances), or codes ending in W1/M1/X (non-cumulative - likely overtaxing you)
✅ Action: Check payslip monthly. If code looks wrong, call HMRC Income Tax helpline: 0300 200 3300 or update via Personal Tax Account
The problem: Between £100,000-£125,140, you lose £1 of personal allowance for every £2 earned. This creates a hidden 60% effective tax rate (40% income tax + 20% on the allowance lost)!
Example: £110,000 salary loses £5,000 personal allowance → extra £2,000 tax (40% of £5,000) → effective 60% tax on income between £100K-£125,140
Solution: Use pension contributions, charity donations, or salary sacrifice to reduce adjusted net income below £100,000
Smart strategy: £110K earner contributes £10K to pension → adjusted income £100K → keeps full £12,570 allowance → saves £2,000 tax PLUS £4,000 pension tax relief = £6,000 total benefit from £10K contribution!
Key insight: Crossing tax thresholds (£50,270 or £125,140) dramatically reduces your marginal take-home. Negotiate around these or request additional benefits instead.
Example: £49,000 → £51,000 pay rise (+£2,000 gross) = only +£1,120 net (56% goes to tax/NI at higher rate)
Better alternatives: Ask for higher employer pension contribution (e.g., 8% instead of 3%), private medical insurance (tax-free benefit), season ticket loan (interest-free), training budget, extra holiday
Potential benefit: £2,000 employer pension contribution = FREE £2,000 vs £1,120 from £2,000 gross salary rise
These errors cost UK workers thousands of pounds annually. Check your payslips and HMRC account now to avoid these costly mistakes identified by Chartered Accountants.
The mistake: Emergency tax codes (BR, 0T, D0, W1, M1) tax you as if you have no personal allowance or use non-cumulative calculation, causing massive overpayment.
Common causes: Starting new job mid-year without P45, second job, receiving pension while working, HMRC system errors
Example cost: £30,000 salary on emergency code BR = £6,000 tax instead of £3,486 = £2,514 overpaid!
✅ Fix: Check payslip every month. Standard code should be 1257L (2025/26). Call HMRC 0300 200 3300 or update via Personal Tax Account. Refunds processed within 6 weeks.
The mistake: If you earn over £50,270 (higher rate) and contribute to a pension via "relief at source" method, you only automatically get 20% relief. You MUST claim the additional 20% (or 25% for additional rate) via self-assessment.
Example cost: £60,000 earner contributes £5,000 to pension. Gets £1,000 automatically (20%) but misses £1,000 additional relief (40% total) - loses £1,000/year!
✅ Fix: File self-assessment tax return (even if not self-employed). Claim relief via SA100 form. Can backdate 4 years = £4,000 recovery!
The mistake: Over 2.4 million eligible couples don't claim Marriage Allowance, losing £252/year (can backdate 4 years = £1,008 total!).
Who qualifies: Married/civil partners where one earns under £12,570 and the other earns £12,571-£50,270 (basic rate)
Example cost: Eligible couple not claiming = £252/year lost, £1,008 over 4 years
✅ Fix: Apply online at GOV.UK Marriage Allowance . Takes 5 minutes, automatic renewal each year.
The mistake: Wrong plan on payroll = wrong threshold = overpaying student loan deductions every month.
Thresholds 2025/26: Plan 1 £24,990 | Plan 2 £27,295 | Plan 4 £31,395 | Postgraduate £21,000
Example cost: £35,000 salary on Plan 1 (should be Plan 2): Pays £901/year instead of £693 = £208/year overpaid
✅ Fix: Check payslip shows correct plan. Verify at Student Loan Company . Tell employer/HMRC if wrong. Refunds take 6-8 weeks.
The mistake: Buying bikes, electric cars, or making pension contributions from NET pay instead of via salary sacrifice. You lose both tax AND National Insurance savings.
Example cost: £40,000 earner buys £1,000 bike from net pay instead of salary sacrifice = loses £280 in tax/NI savings (28% wasted)
✅ Fix: Ask HR about available salary sacrifice schemes: Cycle to Work, Electric Vehicle, Pension (net pay), Season Tickets, Tech schemes. Set up BEFORE making purchases.
The mistake: Earning £100K-£125K without taking action creates effective 60% tax rate as you lose £1 personal allowance per £2 earned. A £10,000 bonus can cost £6,000 in tax!
Example cost: £110,000 earner loses £5,000 allowance → extra £2,000 tax on top of 40% rate = 60% effective rate between £100K-£125K
✅ Fix: Use pension contributions, charity donations (Gift Aid), or salary sacrifice to reduce "adjusted net income" below £100,000. £110K earner contributes £10K to pension = recovers full allowance = saves £2,000 extra!
The mistake: Accepting payslips without verification. HMRC estimates £3.6 billion in payroll errors annually affecting 1 in 7 UK workers (salary calculation errors, missing overtime, wrong pension deductions, incorrect NI category).
Common errors: Hours not matching timesheet, overtime at wrong rate, wrong NI category (Category A is standard for most employees), pension miscalculated, tax code not updated
Example cost: 5 hours overtime monthly at £15/hour not paid = £900/year lost
✅ Fix (Monthly Payslip Check):
If errors found: Contact payroll immediately, request correction, keep all payslips for 6 years
By fixing these 7 mistakes, a typical UK worker could recover/save:
= £7,000-£8,000+ annual recovery potential!
Always verify salary calculations and tax advice with official government sources. Below are the authoritative resources for UK salary, tax, and payroll matters.
This calculator provides estimates based on 2025/26 tax rates. Your actual take-home pay may vary based on your specific circumstances (Scotland has different rates, emergency tax codes, benefit deductions, attachment of earnings orders, etc.). Always verify with your payslip and HMRC Personal Tax Account. For personalized tax advice, consult a Chartered Accountant or HMRC-registered tax advisor.