HMRC Income Tax Changes April 2026
UK primary-source guide to HMRC income tax changes April 2026: current rates, thresholds, HMRC rules and OBR forecast data. Updated for
Scottish Income Tax Rates
UK primary-source guide to Scottish income tax rates: current rates, thresholds, HMRC rules and OBR forecast data. Updated for the 2025/26
UK Income Tax Thresholds and Allowances
UK income tax thresholds for 2026/27 remain frozen at the levels set in 2021. Personal Allowance is GBP 12,570 and higher-rate threshold GBP 50,270. This guide covers each threshold, the taper at GBP 100,000, and Scotland's separate bands.
UK Income Tax Bands and Personal Allowance
UK income tax for 2026/27 runs in three bands above the GBP 12,570 Personal Allowance: 20% to GBP 50,270, 40% to GBP 125,140, and 45% above. Scotland uses six separate bands. This guide walks through each band with worked examples at five income levels.
UK Expat Rental Income Tax 2026 -- New Property Rates, NRLS and Reporting
UK expat rental income tax from 6 April 2026: property income rates are 22%/42%/47% (Autumn Budget 2025 OOTLAR). NRLS withholds 20% from rent unless HMRC NRL1 approval is held. Section 24 limits mortgage interest to a 20% credit. Non-residents file SA105 by 31 January.
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