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— Quick reference · provenance

Sources verified for 2025/26

Configuration 2025-26-v1.16; its figures are verified against official sources, verification dated 2026-07-03. The figures are unchanged since configuration 2025-26-v1.15; later versions changed only the source notes. This page reproduces the configuration’s own verification record (the sources each figure was checked against and any qualifier the rates tables cannot hold), without the engineering change notes kept beside it, and with one citation corrected. It restates no figure; the figures are on the 2025/26 rates page and in the machine-readable dataset.

Verified against

This is the configuration’s dated verification record. The figures on the year page are current. One citation is shown corrected here: the bond personal savings allowance recalculation is cited to IPTM3820 alone, which sets out the rule. The machine-readable dataset carries the configuration’s original wording of that citation.

HMRC Income Tax rates 2025-26; F(No.2)A 2023 ss.20-22 (AA £60k per s.20(2), taper floor £10k per s.22(2)(a), MPAA £10k per s.21(2)(a), ART £125,140 retained); IPTM3820 (Bond PSA recalc); FA 2024 Sch 9 (LSA £268,275, LSDBA £1,073,100); HMRC PTM171000, PTM172000, PTM174700 (FP2016 — LSA £312,500 / LSDBA £1,250,000, stated verbatim on that page); priorSeptemberCPI=1.7% (Sept 2024, ONS series D7G7 dataset MM23) per FA 2004 s.235(3) / PTM053301 DB-PIA opening-value revaluation; dividend rates 8.75%/33.75%/39.35% + £500 allowance (ITTOIA 2005 Part 4 Ch 3, gov.uk/tax-on-dividends); trust rate 45% / dividend trust rate 39.35% (ITA 2007 s.9; IPTM3250); HICBC threshold £60,000 / 1% per £200 / 100% at £80,000, Child Benefit £26.05 eldest + £17.25 additional weekly (ITEPA 2003 s.681B-H; gov.uk/child-benefit-tax-charge + gov.uk/child-benefit-rates, verified 2026-06-01); trust GBP500 de-minimis - trustees' net income <= GBP500 treated as GBP0, cliff edge above, GBP100 floor per settlement (ITA 2007 s.24B inserted by F(2)A 2023 Sch 2; s.491 standard rate band repealed from 2024-25); employee Class 1 NIC primary threshold GBP12,570 / UEL GBP50,270 / main rate 8% / additional rate 2% (gov.uk/national-insurance-rates-letters; HMRC NIM01001, verified 2026-06-23); employer (secondary) Class 1 threshold GBP5,000 / rate 15% from 6 April 2025 (NICs (Secondary Class 1 Contributions) Act 2025; gov.uk Rates and thresholds for employers 2025 to 2026; SSCBA 1992 s.9, verified 2026-06-23); Tax-Free Childcare top-up GBP2,000/child (GBP4,000 disabled) + GBP100,000 either-parent ANI cliff (gov.uk/tax-free-childcare); funded-hours estimate uses DfE national average funding rate GBP6.12/hr for 3-4 year-olds (gov.uk/government/publications/early-years-funding-2025-to-2026) x 15 hrs/wk x 38 wks - a LABELLED ESTIMATE that varies by child age, local authority and provider, not a statutory figure; Scottish non-savings bands 2025-26 starter 19%/basic 20%/intermediate 21%/higher 42%/advanced 45%/top 48%, thresholds GBP15,397/27,491/43,662/75,000/125,140 (gov.scot/publications/scottish-income-tax-rates-and-bands, standard PA GBP12,570; savings+dividends UK-wide)

For planning and illustration purposes only. Verify all inputs against source documents. This reference does not constitute financial or tax advice.