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UK tax rates and thresholds by year

One page per tax year: income tax bands for England, Scotland and Wales, National Insurance, student loan thresholds, dividend rates and the personal allowance taper, every figure checked against HMRC's published tables. The 2026/27 year is the one currently in force; earlier years matter because a PAYE claim can be backdated four tax years.

Which tax year do I use?

The year your pay falls in, not the calendar year. The UK tax year runs from 6 April to 5 April, so a payslip dated March 2027 belongs to 2026/27 and one dated April 2027 to the year after. For a live salary or a job offer use the current year. For a refund claim, a P60 or a past payslip, use the year printed on the document: HMRC lets you claim back up to four tax years, and the older rates are what those claims are worked out on.

What actually changes between years?

Less than the headlines suggest. The personal allowance and the higher-rate threshold have been frozen since April 2021, so most people's income tax has not moved; what has moved is National Insurance, which was cut twice in 2024, the student loan thresholds, which rise most Aprils, dividend rates, which rose in April 2026, and Scotland's bands, which are set separately each year. Each year page below records exactly which figures changed and cites the HMRC table they came from.

Checked by Hadi. For years earlier than these, gov.uk publishes the historic tables. Method on the about page.