🇬🇧 Official HMRC rules, 2025/26
How much UK tax are you overpaying?
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Income tax, England, Wales and Northern Ireland
Tax year 6 April 2025 to 5 April 2026 (2025/26).
- Personal allowance
- £12,570
- Basic rate
- 20% on the first £37,700 of taxable income
- Higher rate
- 40% up to £125,140
- Additional rate
- 45% above £125,140
Dates that cost money if you miss them
6 April to 5 April the following year
31 July
Second payment on account
GOV.UK5 October
Register for Self Assessment
GOV.UK31 October · SA100
Paper return deadline
GOV.UK30 December
Ask to pay through your tax code
GOV.UK
UK forms, box by box
UK return wizardIncome, expenses, deductions and official forms in four stepsUK Self Assessment builderSA100, SA101, SA102, SA103S and SA105, box by boxUK self-employed returnSA103S box by box for sole tradersUK tax return builder guideSeven steps from UTR to filingUK deadlines and formsSelf Assessment, P85, SA100, SA302IR35 for contractorsInside, outside or sole trader, side by side
Where these figures come from
Figures as published by HM Revenue and Customs for 2025/26. Check gov.uk before you file, and remember Scotland sets its own income tax bands.