Personal Allowance UK 2026/27

Calculate the 2026/27 Personal Allowance at different adjusted-net-income levels.Adjusted net income

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Result—

For Personal Allowance UK 2026/27, the calculation period is 6 April 2026 to 5 April 2027. The model concentrates on Personal Allowance tapering, with the key mechanics being £12,570, £100,000 and £125,140. Treat the output as a transparent estimate rather than a replacement for HMRC or payroll records.

How to Use the Personal Allowance UK 2026/27

The standard allowance is £12,570 until adjusted net income exceeds £100,000, then it tapers by £1 for every £2. This page isolates the allowance taper because it is often the hidden reason tax accelerates between £100,000 and £125,140.

At £125,140 or above the standard allowance is fully withdrawn. This page focuses on the allowance itself before applying full tax bands.

2026/27 Personal Allowance

The £12,570 Personal Allowance is not guaranteed at every income level. For 2026/27 it starts reducing after £100,000 of adjusted net income at a one-for-two rate. By £125,140 the standard amount is nil, which is particularly important when modelling Personal Allowance tapering. BritTaxCalc treats this differently on Personal Allowance UK 2026/27 because the core output is the Personal Allowance. By focusing on the £100,000 taper and £125,140 zero point, the page avoids suggesting that the same rule has identical importance on every calculator.

Income Tax Rates Used in the Model

The rest-of-UK side of Personal Allowance UK 2026/27 follows the published 2026/27 PAYE bands: 20% basic, 40% higher and 45% additional. Because the bands apply to taxable income after allowances, adjusted net income is the key measure: the standard allowance remains intact to £100,000, then falls linearly until it reaches zero. can shift the amount falling into each rate.

The calculation is intentionally narrow: £12,570, £100,000 and £125,140. Unrelated tax bands are not applied simply because they exist elsewhere in the UK system. High earners can use this page to isolate the allowance withdrawal before looking at the rest of the tax calculation.

National Insurance and Other Deductions

National Insurance is handled separately from Personal Allowance tapering. On salary pages that need it, the standard category-A planning model charges 8% above the annualised Primary Threshold to the Upper Earnings Limit and 2% above that. Pages that isolate dividends, CGT, allowance or pension relief do not invent an NI deduction.

Student loans can change cash take-home without changing the Income Tax liability. The 2026/27 model uses Plan 1 £26,900, Plan 2 £29,385, Plan 4 £33,795 and Plan 5 £25,000 at 9% above threshold, plus postgraduate £21,000 at 6%. On Personal Allowance UK 2026/27, this point is included because the calculator is specifically about the Personal Allowance. The practical test is the £100,000 taper and £125,140 zero point; that keeps the explanation relevant to higher earners checking allowance withdrawal rather than turning it into a generic tax paragraph.

Who Should Use the Personal Allowance UK 2026/27

High earners can use this page to isolate the allowance withdrawal before looking at the rest of the tax calculation.

The calculation centres on £12,570, £100,000 and £125,140. Adjusted net income is the key measure: the standard allowance remains intact to £100,000, then falls linearly until it reaches zero. Keeping those drivers explicit makes it possible to rerun the same scenario after a pay rise, code change or new tax year without guessing which assumption moved.

Use the result to understand Personal Allowance tapering, then move to a specialist page if another income source or deduction becomes material. A page that tries to solve salary, dividends, capital gains, benefits, pensions and multiple jobs in one default calculation would hide more assumptions than it explains.

Worked Examples for Personal Allowance UK 2026/27

Example 1: adjusted net income of £90,000 leaves an estimated standard Personal Allowance of £12,570. The reduction starts only after £100,000.
Example 2: adjusted net income of £96,000 leaves an estimated standard Personal Allowance of £12,570. The reduction starts only after £100,000.
Example 3: adjusted net income of £102,000 leaves an estimated standard Personal Allowance of £11,570. The reduction starts only after £100,000.
Example 4: adjusted net income of £108,000 leaves an estimated standard Personal Allowance of £8,570. The reduction starts only after £100,000.
Example 5: adjusted net income of £114,000 leaves an estimated standard Personal Allowance of £5,570. The reduction starts only after £100,000.
Example 6: adjusted net income of £120,000 leaves an estimated standard Personal Allowance of £2,570. The reduction starts only after £100,000.
Example 7: adjusted net income of £126,000 leaves an estimated standard Personal Allowance of £0. The reduction starts only after £100,000.
Example 8: adjusted net income of £132,000 leaves an estimated standard Personal Allowance of £0. The reduction starts only after £100,000.