Who gets it
Almost every UK resident gets the full allowance. It's shown in your tax code as the number 1257. Blind Person's Allowance and Marriage Allowance can change it, as can benefits or untaxed income HMRC collects through your code.
The £100,000 taper
Once adjusted net income exceeds £100,000, the allowance falls by £1 for every £2 above that level. By £125,140 it has gone entirely.
The result is an effective 60% Income Tax rate on income between £100,000 and £125,140, or 62% once 2% NI is added.
| Adjusted net income | Personal Allowance |
|---|---|
| £100,000 | £12,570 |
| £105,000 | £10,070 |
| £110,000 | £7,570 |
| £120,000 | £2,570 |
| £125,140+ | £0 |
Keeping your allowance
Pension contributions and Gift Aid donations reduce adjusted net income. Someone earning £110,000 who pays an extra £10,000 into a salary sacrifice pension regains £5,000 of allowance, saving £6,000 in tax plus NI on the sacrifice.
Separate entitlement from payroll
An allowance in a calculation and the allowance represented by a payslip code can differ. Before assuming one is wrong, identify whether the comparison concerns your annual position or what payroll is collecting.
Try it with your own numbers
Work out how much UK Income Tax you'll pay in 2026/27, band by band.
Frequently asked questions
Is the Personal Allowance the same in Scotland?
Yes. It's set UK-wide at £12,570.
Check it on GOV.UK: Scottish Income Tax (opens GOV.UK in a new tab) · Income Tax rates and allowances (opens GOV.UK in a new tab)
What counts as adjusted net income?
Total taxable income minus certain reliefs, mainly grossed-up pension contributions and Gift Aid donations.
Check it on GOV.UK: Tax on your private pension (opens GOV.UK in a new tab) · Income Tax rates and allowances (opens GOV.UK in a new tab)
Sources
Tax year 2026/27. Check these official sources for current rules and deadlines.
Related calculators
- Income Tax Calculator — Work out how much UK Income Tax you'll pay in 2026/27, band by band.
Related guides
- UK Income Tax Bands 2026/27 — The 2026/27 Income Tax bands for England, Wales, Northern Ireland and Scotland, with worked examples showing how band-by-band tax is calculated.
- Pension Tax Relief — How pension tax relief works in the UK, the difference between net pay and relief at source, and how higher-rate taxpayers claim extra relief.
- Marriage Allowance — Who can claim Marriage Allowance, how much it's worth, how to backdate a claim and how it changes your tax code.