Guides
Plain English guides to UK taxes, payroll and personal finance, with worked examples and links to our free calculators.
These guides cover the UK pay and tax system in the order most people meet it: how a payslip is built and why the net figure is so much lower than the salary, how to read and correct a tax code, what the income tax bands actually do, how National Insurance differs from income tax, and how student loans and pension contributions change the picture. Each rate quoted comes from the published HMRC figures or, for Scotland, from the Scottish Government, and every page carries the date of its last genuine check rather than the date it was served. Where a rule differs in Scotland, the guide says so in the paragraph concerned, because the difference changes the arithmetic rather than the principle. None of it substitutes for an accountant who can see your whole position, particularly where rental income or share options are involved.
UK Tax Year 2026/27: Complete Guide
All income tax bands, NI rates, student loan thresholds and pension limits for the current tax year.
PayrollHow PAYE Works in the UK
How employers calculate and deduct income tax and NI from your pay, including tax codes and cumulative vs Week 1 basis.
Income TaxIncome Tax Bands Explained
A breakdown of UK income tax rates for England, Wales, Northern Ireland and Scotland, with worked examples.
National InsuranceNational Insurance Explained
Employee and employer NI rates, thresholds, classes and how contributions affect your State Pension.
Student LoansStudent Loan Repayment Guide
Repayment thresholds and rates for Plan 1, 2, 4, 5 and postgraduate loans, plus how they interact with PAYE.
PensionsPension & Salary Sacrifice Explained
How workplace pensions work, auto-enrolment minimums, and the tax advantages of salary sacrifice vs relief at source.
Updated for 2026/27 tax year
Frequently asked questions
Which guide should I read first?
If you have just started a job, the PAYE guide and the tax year guide between them explain the first payslip. If you are checking a deduction, the National Insurance and income tax band guides answer most questions. If you are trying to keep more of your pay, start with salary sacrifice.
Are these guides UK-wide?
They cover the whole UK and flag where Scotland differs, which is on income tax rates and bands only. National Insurance, student loan repayment and pension rules are identical across the four nations. Where a rule differs in Scotland, the guide says so in the paragraph concerned rather than in a footnote, because the difference changes the arithmetic rather than the principle.
How often are they updated?
At the start of each tax year, when the new rates and thresholds are published, and at any point when a rule changes mid-year. Each guide carries the date of its last check rather than the date it was served.
Who writes them?
Radif Partners, which publishes this site. The figures come from HMRC and the Scottish Government, each guide names the source of any rate it quotes, and none of it is a substitute for advice from an accountant who knows your circumstances.
Do these guides replace an accountant?
No. They explain the rules that apply to everyone and the figures behind them, which is enough to check a payslip or a tax code. A return with rental income, share options or a business in it needs someone who can see the whole picture.
Can I use the figures in these guides for my tax return?
As a check, yes. The rates and thresholds quoted are the published ones, so a guide is a good way to see whether a number looks plausible. The return itself depends on documents only you hold, and on choices such as filing status that a guide cannot make for you.
Sources
Every rate and threshold used on this site comes from the following official publications:
Where to start, depending on your question
If you have just started a job and the first payslip looks wrong, read the PAYE guide and then check your tax code: between them they explain nine out of ten surprises. If you are trying to work out why a pay rise left less in hand than expected, the income tax bands guide covers the marginal rate and the two thresholds where the effect is sharpest.
If you are weighing up a pension contribution, the salary sacrifice guide is the one that matters, because the choice of mechanism changes the saving by a third. And if you are self-employed or about to be, start with the National Insurance guide, which explains why the contribution classes differ and what each one buys.