{
  "taxYear": "2026/27",
  "effectiveFrom": "2026-04-06",
  "effectiveTo": "2027-04-05",
  "checkedOn": "2026-10-25",
  "version": 4,
  "reviewStatus": "Independent Codex review passed for all seven calculators and salary benchmarks on 2026-10-25; owner HMRC spot-checks pending",
  "jurisdiction": "England",
  "incomeTax": {
    "personalAllowancePounds": 12570,
    "taperStartsPounds": 100000,
    "taperDivisor": 2,
    "bands": [
      {
        "name": "Basic rate",
        "taxableUpperPounds": 37700,
        "percent": 20
      },
      {
        "name": "Higher rate",
        "taxableUpperPounds": 125140,
        "percent": 40
      },
      {
        "name": "Additional rate",
        "taxableUpperPounds": null,
        "percent": 45
      }
    ],
    "sources": [
      {
        "url": "https://www.gov.uk/income-tax-rates",
        "checkedOn": "2026-10-25",
        "covers": "Personal Allowance and adjusted-net-income taper"
      },
      {
        "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027",
        "checkedOn": "2026-10-25",
        "covers": "England taxable-income band limits and rates"
      }
    ]
  },
  "nationalInsurance": {
    "category": "A",
    "annualPrimaryThresholdPounds": 12570,
    "annualUpperEarningsLimitPounds": 50270,
    "mainPercent": 8,
    "upperPercent": 2,
    "method": "Annual-threshold approximation, not payroll NI",
    "sources": [
      {
        "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027",
        "checkedOn": "2026-10-25",
        "covers": "Category A rates and annual NI thresholds"
      },
      {
        "url": "https://www.gov.uk/national-insurance/how-much-you-pay",
        "checkedOn": "2026-10-25",
        "covers": "NI normally deducted per pay period"
      },
      {
        "url": "https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim10003",
        "checkedOn": "2026-10-25",
        "covers": "Separate employment NI liabilities and aggregation exceptions"
      }
    ]
  },
  "estimateConventions": {
    "rounding": "Exact integer half-penny intermediates for allowance taper; round each total deduction to nearest penny, half up. Not HMRC payroll rounding.",
    "monthly": "Annual estimate divided by 12, rounded for display",
    "weekly": "Annual estimate divided by 52, rounded for display",
    "maximumSalaryPounds": 10000000,
    "status": "Product conventions, not tax rules"
  },
  "studentLoans": {
    "plans": {
      "1": 26900,
      "2": 29385,
      "4": 33795,
      "5": 25000
    },
    "undergraduatePercent": 9,
    "postgraduateThresholdPounds": 21000,
    "postgraduatePercent": 6,
    "method": "Annual-threshold approximation. Actual payroll deductions use pay-period thresholds and whole-pound rounding.",
    "sources": [
      {
        "url": "https://www.gov.uk/repaying-your-student-loan/what-you-pay",
        "checkedOn": "2026-10-25",
        "covers": "Plan thresholds, rates and simultaneous undergraduate/postgraduate deductions"
      },
      {
        "url": "https://www.gov.uk/guidance/special-rules-for-student-loans",
        "checkedOn": "2026-10-25",
        "covers": "Loan earnings follow Class 1 NI earnings; pension net pay does not lower loan earnings"
      },
      {
        "url": "https://www.gov.uk/hmrc-internal-manuals/collection-of-student-loans-manual/cslm11065",
        "checkedOn": "2026-10-25",
        "covers": "Multiple employers and Self Assessment loan aggregation"
      },
      {
        "url": "https://www.gov.uk/repaying-your-student-loan/make-extra-repayments",
        "checkedOn": "2026-10-25",
        "covers": "Voluntary repayments may not help before write-off and are not refundable"
      }
    ]
  },
  "pension": {
    "reliefAtSourceBasicPercent": 20,
    "standardAnnualAllowancePounds": 60000,
    "sources": [
      {
        "url": "https://www.gov.uk/tax-on-your-private-pension/pension-tax-relief",
        "checkedOn": "2026-10-25",
        "covers": "Net pay and relief-at-source treatment, 20% provider relief and additional relief limited to higher-taxed income"
      },
      {
        "url": "https://www.gov.uk/guidance/salary-sacrifice-and-the-effects-on-paye",
        "checkedOn": "2026-10-25",
        "covers": "Pension salary sacrifice reduces cash pay and NI earnings; minimum-wage restriction"
      },
      {
        "url": "https://www.gov.uk/guidance/adjusted-net-income",
        "checkedOn": "2026-10-25",
        "covers": "Gross relief-at-source contributions reduce adjusted net income"
      },
      {
        "url": "https://www.gov.uk/tax-on-your-private-pension/annual-allowance",
        "checkedOn": "2026-10-25",
        "covers": "Standard annual allowance includes employer contributions; taper/MPAA may apply"
      },
      {
        "url": "https://www.legislation.gov.uk/ukpga/2007/3/section/10",
        "checkedOn": "2026-10-25",
        "covers": "Section 10(6): relief-at-source extension of basic and higher-rate limits under Finance Act 2004 s192(4)"
      }
    ]
  },
  "childBenefit": {
    "thresholdPounds": 60000,
    "stepPounds": 200,
    "eldestWeeklyPence": 2705,
    "additionalWeeklyPence": 1790,
    "sources": [
      {
        "url": "https://www.gov.uk/child-benefit-tax-charge",
        "checkedOn": "2026-10-25",
        "covers": "Higher adjusted net income, \u00a360,000 threshold, 1% per \u00a3200 and \u00a380,000 full charge"
      },
      {
        "url": "https://www.legislation.gov.uk/ukpga/2003/1/section/681C",
        "checkedOn": "2026-10-25",
        "covers": "Round benefit, charge and percentage down to whole pounds or whole percent"
      },
      {
        "url": "https://www.gov.uk/child-benefit/what-youll-get",
        "checkedOn": "2026-10-25",
        "covers": "2026/27 weekly Child Benefit rates"
      }
    ]
  },
  "minimumWage": {
    "adultHourlyPence": 1271,
    "minimumAge": 21,
    "effectiveFrom": "2026-04-01",
    "sources": [
      {
        "url": "https://www.gov.uk/national-minimum-wage-rates",
        "checkedOn": "2026-10-25",
        "covers": "Age 21+ National Living Wage \u00a312.71 per hour from April 2026"
      }
    ]
  },
  "mortgage": {
    "sources": [
      {
        "url": "https://www.moneyhelper.org.uk/en/homes/buying-a-home/mortgage-affordability-calculator",
        "checkedOn": "2026-10-25",
        "covers": "Income multiples are approximate; lenders assess income and expenses"
      },
      {
        "url": "https://www.moneyhelper.org.uk/en/homes/buying-a-home/how-to-apply-for-a-mortgage",
        "checkedOn": "2026-10-25",
        "covers": "Lender affordability checks and application factors"
      },
      {
        "url": "https://www.moneyhelper.org.uk/en/homes/buying-a-home/mortgage-interest-rate-options",
        "checkedOn": "2026-10-25",
        "covers": "Mortgage interest rate options and changing repayments"
      }
    ],
    "method": "Constant-rate monthly amortisation; editable income multiple and rate-rise scenario are product assumptions, not lender rules."
  },
  "savings": {
    "startingRatePounds": 5000,
    "basicPSAPounds": 1000,
    "higherPSAPounds": 500,
    "sources": [
      {
        "url": "https://www.gov.uk/apply-tax-free-interest-on-savings",
        "checkedOn": "2026-10-25",
        "covers": "Savings starting rate, Personal Savings Allowance and total-income band test"
      },
      {
        "url": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
        "checkedOn": "2026-10-25",
        "covers": "2026/27 savings income rates and bands"
      }
    ]
  },
  "property": {
    "additionalMinimumPounds": 40000,
    "firstTimeMaximumPounds": 500000,
    "englandAdditionalPercent": 5,
    "englandNonResidentPercent": 2,
    "scotlandADSPercent": 8,
    "england": [
      [
        125000,
        0
      ],
      [
        250000,
        2
      ],
      [
        925000,
        5
      ],
      [
        1500000,
        10
      ],
      [
        null,
        12
      ]
    ],
    "englandFirst": [
      [
        300000,
        0
      ],
      [
        500000,
        5
      ]
    ],
    "scotland": [
      [
        145000,
        0
      ],
      [
        250000,
        2
      ],
      [
        325000,
        5
      ],
      [
        750000,
        10
      ],
      [
        null,
        12
      ]
    ],
    "scotlandFirst": [
      [
        175000,
        0
      ],
      [
        250000,
        2
      ],
      [
        325000,
        5
      ],
      [
        750000,
        10
      ],
      [
        null,
        12
      ]
    ],
    "wales": [
      [
        225000,
        0
      ],
      [
        400000,
        6
      ],
      [
        750000,
        7.5
      ],
      [
        1500000,
        10
      ],
      [
        null,
        12
      ]
    ],
    "walesHigher": [
      [
        180000,
        5
      ],
      [
        250000,
        8.5
      ],
      [
        400000,
        10
      ],
      [
        750000,
        12.5
      ],
      [
        1500000,
        15
      ],
      [
        null,
        17
      ]
    ],
    "sources": [
      {
        "url": "https://www.gov.uk/stamp-duty-land-tax/residential-property-rates",
        "checkedOn": "2026-10-25",
        "covers": "SDLT residential and first-time buyer rates, additional/non-resident surcharges"
      },
      {
        "url": "https://revenue.scot/taxes/land-buildings-transaction-tax/lbtt-legislation-guidance/residentialnon-residential-technical-guidance/lbtt4010-residential-transactions",
        "checkedOn": "2026-10-25",
        "covers": "Scotland residential LBTT rates and ADS"
      },
      {
        "url": "https://www.gov.scot/publications/scottish-budget-2026-2027/pages/4/",
        "checkedOn": "2026-10-25",
        "covers": "First-time buyer LBTT threshold \u00a3175,000"
      },
      {
        "url": "https://www.gov.wales/land-transaction-tax-rates-and-bands",
        "checkedOn": "2026-10-25",
        "covers": "Wales main and higher residential LTT bands"
      },
      {
        "url": "https://revenue.scot/sites/default/files/RS-0001%20Conveyance%20or%20Transfer%20Return_5.pdf",
        "checkedOn": "2026-10-25",
        "covers": "LBTT final tax rounded down to whole pounds"
      }
    ]
  },
  "employment": {
    "redundancyWeeklyCapPounds": 751,
    "holidayWeeks": 5.6,
    "holidayCapDays": 28,
    "sources": [
      {
        "url": "https://www.gov.uk/redundancy-your-rights/redundancy-pay",
        "checkedOn": "2026-10-25",
        "covers": "GB statutory redundancy age bands, two-year eligibility, 20-year service cap and \u00a3751 weekly cap"
      },
      {
        "url": "https://www.gov.uk/redundancy-your-rights/notice-periods",
        "checkedOn": "2026-10-25",
        "covers": "Employer statutory redundancy notice periods"
      },
      {
        "url": "https://www.gov.uk/holiday-entitlement-rights",
        "checkedOn": "2026-10-25",
        "covers": "5.6 weeks, 28-day cap and bank holiday inclusion"
      },
      {
        "url": "https://www.gov.uk/government/publications/calculating-holiday-entitlement-for-workers/how-to-calculate-holiday-entitlement-for-workers-on-different-types-of-contract",
        "checkedOn": "2026-10-25",
        "covers": "Regular-hours holiday calculation and fractional entitlement"
      }
    ]
  },
  "mileage": {
    "carFirstPence": 55,
    "carLaterPence": 25,
    "motorcyclePence": 24,
    "cyclePence": 20,
    "sources": [
      {
        "url": "https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim31240",
        "checkedOn": "2026-10-25",
        "covers": "Approved 2026/27 employee vehicle mileage rates"
      },
      {
        "url": "https://www.gov.uk/tax-relief-for-employees/vehicles-you-use-for-work",
        "checkedOn": "2026-10-25",
        "covers": "Mileage relief on qualifying unreimbursed business use, not commuting"
      }
    ]
  },
  "ev": {
    "zeroEmissionBIKPercent": 4,
    "sources": [
      {
        "url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2",
        "checkedOn": "2026-10-25",
        "covers": "2026/27 zero-emission car benefit percentage 4%"
      },
      {
        "url": "https://www.gov.uk/guidance/salary-sacrifice-and-the-effects-on-paye",
        "checkedOn": "2026-10-25",
        "covers": "Salary sacrifice restrictions and benefit taxation"
      },
      {
        "url": "https://www.gov.uk/tax-company-benefits/tax-on-company-cars",
        "checkedOn": "2026-10-25",
        "covers": "Company car taxable list value and benefit calculation"
      }
    ]
  },
  "energy": {
    "sources": [
      {
        "url": "https://www.gov.uk/government/publications/smart-export-guarantee-seg-earn-money-for-exporting-the-renewable-electricity-you-have-generated",
        "checkedOn": "2026-10-25",
        "covers": "Self-consumption saves imports; eligible exports earn supplier-set tariffs"
      },
      {
        "url": "https://energysavingtrust.org.uk/advice/solar-panels/",
        "checkedOn": "2026-10-25",
        "covers": "Solar generation and self-consumption affect savings"
      },
      {
        "url": "https://energysavingtrust.org.uk/advice/charging-electric-vehicles/",
        "checkedOn": "2026-10-25",
        "covers": "Electric vehicle charging options and costs"
      }
    ]
  },
  "isa": {
    "annualPounds": 20000,
    "lifetimePounds": 4000,
    "sources": [
      {
        "url": "https://www.gov.uk/individual-savings-accounts/how-isas-work",
        "checkedOn": "2026-10-25",
        "covers": "2026/27 adult ISA subscription allowance and Lifetime ISA sublimit"
      }
    ]
  },
  "vat": {
    "sources": [
      {
        "url": "https://www.gov.uk/vat-rates",
        "checkedOn": "2026-10-25",
        "covers": "Standard 20%, reduced 5%, zero rate and exemptions"
      }
    ]
  },
  "inheritance": {
    "nilBandPounds": 325000,
    "residenceBandPounds": 175000,
    "taperPounds": 2000000,
    "percent": 40,
    "sources": [
      {
        "url": "https://www.gov.uk/inheritance-tax",
        "checkedOn": "2026-10-25",
        "covers": "Standard estate tax rate, nil-rate band and spouse exemptions"
      },
      {
        "url": "https://www.gov.uk/guidance/check-if-you-can-get-an-additional-inheritance-tax-threshold",
        "checkedOn": "2026-10-25",
        "covers": "Residence nil-rate band, direct descendants and taper"
      },
      {
        "url": "https://www.gov.uk/government/publications/rates-and-allowances-inheritance-tax-thresholds-and-interest-rates/inheritance-tax-thresholds-and-interest-rates",
        "checkedOn": "2026-10-25",
        "covers": "2026/27 nil-rate and residence bands"
      }
    ]
  },
  "planning": {
    "sources": [
      {
        "url": "https://www.moneyhelper.org.uk/en/pensions-and-retirement/taking-your-pension/invest-pension-in-retirement",
        "checkedOn": "2026-10-25",
        "covers": "Investment risk and capacity for loss in retirement"
      },
      {
        "url": "https://www.gov.uk/personal-pensions-your-rights/how-you-can-take-pension",
        "checkedOn": "2026-10-25",
        "covers": "Pension withdrawal taxation and lump-sum allowance"
      },
      {
        "url": "https://www.gov.uk/hmrc-internal-manuals/pensions-tax-manual/ptm028000",
        "checkedOn": "2026-10-25",
        "covers": "Normal minimum pension age and 2028 increase"
      }
    ]
  }
}