Guides (Last Updated 10/12/2025)

Income timeline

A visual overview of salary landmarks.

  • £12,570
    Basic rate threshold

    Start paying Basic Rate of tax on earnings over £12,570.

  • £50,270
    Higher rate threshold

    Start paying Higher Rate of tax on earnings over £50,270.

  • £60,000
    High Income Child Benefit tax charge starts

    If your household receives Child Benefit, the High Income Child Benefit Charge you are charged 1% of your benefit for every £200 you earn over £60,000.

  • £80,000
    High Income Child Benefit tax charge reaches 100%

    If your household receives Child Benefit, the High Income Child Benefit Charge reaches 100%.

  • £100,000
    Personal Allowance starts to taper

    Personal allowance starts to taper off (effective 60% tax rate).

  • £100,000
    Lose free childcare hours and tax-free childcare

    Lose free childcare hours and tax-free childcare.

  • £125,140
    Personal Allowance depleted

    £12570 of personal allowance is now £0

  • £125,140
    Additional rate threshold

    Start paying Additional Rate of tax on earnings over £125,140.

  • £200,000
    Threshold Income Limit

    If Threshold Income exceeds this limit, and Adjusted Income exceeds £260,000, your Pension Annual Allowance may start to taper.

  • £260,000
    Adjusted Income Limit

    If Adjusted Income exceeds this limit, and Threshold Income exceeds £200,000, your Pension Annual Allowance may start to taper.