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Employment/ Other

▲ Gross Salary £

↑ Blind Person's Allowance
C Marriage Allw Received
↓ Marriage Allw Donated

Apply employee contributions to

Contribution base

Controls what %-based pension contributions apply to. £ amounts are unaffected.

Employee

X Salary Sacrifice

Mode

Amount (£)

Contractual exchange of salary for employer pension. Reduces Income Tax and employee NI. (Enter £ or % of gross salary.)

▼ Net Pay Arrangement

75 or over (member relief not available)

Mode

Amount (£)

Taken from gross pay before tax (tax relief automatic). No employee NI relief. (Enter £ or % of gross salary.)

B Relief at Source (RaS)

75 or over (no 20% top-up / no relief)

Mode

Amount (£, net)

Grossed up (×1.25)

£0.00

Enter the net you pay. Your provider adds 20% basic-rate relief (gross-up ×1.25). Claim any higher/additional-rate relief via Self Assessment.

Employer

0 Employer Contributions

Mode

Amount (£)

Employer contributions don’t directly affect take-home but count toward the Annual Allowance (incl. taper checks). % uses Gross Salary (not bonus) as the base.

Pension

See “Pension Contributions” section above.

X Cycle to Work

X Workplace Nursery Fees

X Ultra-low/EV Company Car Lease

X Other

Total

▲ Company car

▲ Fuel for private use

▲ Private medical/dental insurance

▲ Gym/health club membership

▲ Other

Total

£0

Business mileage (own car, miles)

Employer mileage paid

Other allowable employment expenses

AMAP @ 45p/25p (computed)

£0

MAR due (AMAP − employer mileage paid)

£0

▼ Total employment expenses to claim (MAR + other)

£0

These are deductions from income (SA102 Employment → Business travel/subsistence). They reduce taxable employment income. Don’t enter them as “tax deducted”.

▲ State Pension

▲ Private/Occupational (PAYE)

▲ Annuities

▲ Drawdown/UFPLS (taxable part)

▲ Overseas pensions

Enter taxable pension income only. Don’t include the 25% tax-free lump sum (PCLS). If tax is deducted by the provider (PAYE), still enter the gross amount.

Total (posted as Pension Received)

£0

Gross Rent

Allowable Deductions

▲ Net Rental Income (used)

£0

C Mortgage Interest

Net Rental Income is currently calculated as Gross Rent − Allowable Deduction and is clamped at £0 (property losses not modeled yet). Mortgage Interest is being captured now and will create a credit in the next step.

Gross receipts

£1,000 trading allowance

Allowable expenses

▲ Taxable self-employment income (used in calculation)

£0

If your total receipts for the year are £1,000 or less, they’re treated as £0 for tax (you usually don’t need to report). If above £1,000, you can deduct either the £1,000 trading allowance or your actual expenses (not both).

B Charitable Donations

Grossed up (×1.25)

£0.00

Gift Aid (after-tax donations): enter the amount you paid. This calculation will gross it up by 25%. This extends your Basic Rate Band and reduces Adjusted Net Income. You must have paid at least this much UK Income Tax or Capital Gains Tax in the year to cover the charity’s reclaim. Exclude Payroll Giving (via your employer) — that’s taken before tax and doesn’t belong here.

Savings Interest

▲ Gross Interest £

Dividends Received

▲ Dividends £

Total Taxable Income £0

Net Adjusted Income £0

Income Tax £0

Personal Allowance is £0

Non-Sav

Saving

Dividends

Tax

Total PA

Basic Rate Band is £0

Non-Sav

Saving

Dividends

Tax

Total BRT

Higher Rate Band is £0

Non-Sav

Saving

Dividends

Tax

Total HRT

Additional Rate Band is £0

Non-Sav

Saving

Dividends

Tax

Total ART

Total Income Tax

National Insurance £0

NI options

Director (annual NIC rules)

Appointment date (optional)

Uses annual thresholds (pro-rated if appointed mid-year).

Over State Pension age (no employee Class 1) NI deferment for this job (2% only above UEL) Include voluntary Class 2 No Class 4 (not self-employed) No NI (override)

Pension & other salary sacrifice reduce NI-able pay; Net Pay Arrangement doesn’t. Most benefits in kind are employee NI-free (Class 1A is employer-side).

NI-able pay used: £0

Class 1 (Employee)

Primary Threshold → UEL £0

Above UEL £0

Subtotal (Class 1) £0

PT £12,570, UEL £50,270.

Class 2 (Self-employed flat rate)

Status £0 (not required; voluntary available)

Subtotal (Class 2) £0

Class 4 (Self-employed profits)

LPL → UPL £0

Above UPL £0

Subtotal (Class 4) £0

LPL £12,570, UPL £50,270.

Total National Insurance £0

Capital Gains Tax £0

Capital gains inputs (this year)

Residential property gains Other assets gains Current year allowable losses Losses brought forward

Annual Exempt Amount (AEA)

£3,000

Selected year

2025/2026

Rates used — Residential: 18% / 24%, Other assets: 18% / 24%. AEA used: £3,000.

From 6 Apr 2025: individuals 18% / 24% (excl. carried interest).

Rate allocation (uses remaining basic-rate band)

Unused Basic Rate Band £37,700

Lower rate

Higher rate

Tax

Residential (18% / 24%)

£0

Other assets (18% / 24%)

£0

Total Chargeable Gains £0

Total CGT £0

High Income Child Benefit Charge £0

Inputs

Number of eligible children Weeks paid (default 52) Child Benefit used for charge (£) default: estimated from children × weeks

Selected year: 2025/2026 Weekly rates: eldest/only £25.60, additional £16.95.

Charge calculation (included in Self Assessment)

Child Benefit amount used

£0.00

Adjusted Net Income (ANI)

£0

Charge starts at

£60,000

Full charge by

£80,000

Excess ANI over threshold (£60,000)

£0

Percentage recoverable

0% (1% for each whole £200 over)

HICBC payable (recovered via SA)

£0.00

Net Child Benefit kept (after charge)

£0.00

Enter the exact Child Benefit total received if it differs from the estimate. Leave blank to use the estimate.

Student Loan Repayments £0

Inputs

Undergraduate plan Also repaying a Postgraduate Loan (6%) Repayment income used (£) default: salary + bonus − pension/non-pension salary sacrifice + self-employed profits

Selected year: 2025/2026

Repayment calculation

Repayment income used

£0

Undergraduate plan selected

—

UG threshold (year)

£0

UG repayment rate

UG repayment due

£0.00

PGL threshold (year)

£0

PGL repayment rate

PGL repayment due

£0.00

Total SLR for the year

£0.00

Salary sacrifice (pension & non-pension) reduces your SLR pay; Net Pay Arrangement does not. For Self Assessment, HMRC can also assess repayments on certain non-earnings if applicable — use the override if you need a different base for edge cases.

£0 Total Taxes and Charges

Taxes Deducted by Employer £0

Net Total/(Refund) via Self Assessment £0

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UK Income Tax Calculator | Taxrunner

UK Income Tax Calculator 2024-25

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