The HMRC issued the following (edited) information on Friday 16th January 2026 confirming the U.K. tax rates applicable from 6th April 2026 (some aspects subject to final parliamentary approval).
Dear PAYadvice.UK
Following the Scottish Budget announcement, we can provide the following Income Tax information for 2026-2027. Details for Wales, England and Northern Ireland remain as stated in our email of 4th December 2025, but are given again here for convenience.
2026-2027
Personal Allowance:
£12,570
PAYE Thresholds:
Weekly: £242
Monthly: £1,048
Standard / Emergency tax code:
1257L
Tax Code uplifts:
- L: N/A due to no change in the Personal Allowance
- M: N/A due to no change in the Personal Allowance
- N: N/A due to no change in the Personal Allowance
Income Tax rates and thresholds – England & Northern Ireland
Basic rate (BR) 20% 1 – 37,700
Higher rate (D0) 40% 37,701 – 125,140
Additional rate (D1) 45% 125,141 >
Income Tax rates and thresholds – Scotland
Starter rate 19% 1 – 3,967
Basic rate (SBR) 20% 3,968 – 16,956
Intermediate rate (SD0) 21% 16,957 – 31,092
Higher rate (SD1) 42% 31,093 – 62,430
Advanced rate (SD2) 45% 62,431 – 125,140
Top rate (SD3) 48% 125,141 >
Income Tax rates and thresholds are subject to parliamentary approval
Income Tax rates and thresholds – Wales
Basic rate (CBR) 20% 1 – 37,700
Higher rate (CD0) 40% 37,701 – 125,140
Additional rate (CD1) 45% 125,141 >
Income Tax rates and thresholds are subject to parliamentary approval
Kind regards
PAYadvice.UK resources
This confirms the information issued by PAYadvice.UK over these past few weeks and months and provides the information needed by software developers to progress the new tax year 2026/2027 changes.
Tax free pay and annual tax code uplift
Rest of the UK (England and Northern Ireland)
Scotland
Wales
These along with other payroll changes can be found at:
PAYadvice.UK 17/1/2026