Tax Cliffs Map
Where does the next pound go?
Explore UK tax thresholds, allowance tapers and the zones a bonus could cross. Start with the map; add your salary only if useful.
Optional salary and bonus markers
Use HMRC’s ANI definition. This is not your net take-home pay.
The personal allowance taper
Above the taper threshold, each extra £2 of adjusted net income removes £1 of personal allowance. This creates a higher marginal income-tax rate until the allowance is gone.
Solid line: Personal allowance
Chart figures and boundaries
| Adjusted net income (£) | Allowance (£) |
|---|---|
| £0.00 | £12,570.00 |
| £100,000.00 | £12,570.00 |
| £112,570.00 | £6,285.00 |
| £125,140.00 | £0.00 |
| £140,140.00 | £0.00 |
Standard employee NI only; different categories and pension-age exceptions are excluded. These are tapers and rate changes, not necessarily sudden drops in take-home pay. This map is not an exhaustive benefits eligibility check.
IsMyPayRight · tax-cliffs
The personal allowance taper
2026/27 · England · standard employment assumptions
Solid: Personal allowance
Above the taper threshold, each extra £2 of adjusted net income removes £1 of personal allowance. This creates a higher marginal income-tax rate until the allowance is gone.
Personal allowance and Child Benefit use adjusted net income.
NI uses salary and earnings periods; annual thresholds are reference equivalents.
HMRC · reviewed 23 Sep 2026 · no student loans or other benefit withdrawals
Estimate only. Not financial advice.
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The personal allowance taper 2026/27 · England · standard employment assumptions Personal allowance: 0: 12570; 100000: 12570; 112570: 6285; 125140: 0; 140140: 0 Above the taper threshold, each extra £2 of adjusted net income removes £1 of personal allowance. This creates a higher marginal income-tax rate until the allowance is gone. Personal allowance and Child Benefit use adjusted net income. NI uses salary and earnings periods; annual thresholds are reference equivalents. HMRC · reviewed 23 Sep 2026 · no student loans or other benefit withdrawals Estimate only. Not financial advice. ismypayright.co.uk/tax-cliffs
Use the full calculator for a salary or bonus take-home estimate →
Why people talk about the “60% tax trap”
For 2026/27, personal allowance is withdrawn between £100,000 and £125,140 of adjusted net income. Under standard salary-only assumptions, the marginal income-tax rate in that zone is 60% in England, Wales and Northern Ireland, or 67.5% in Scotland. Employee NI can add 2 percentage points.
The Child Benefit charge uses the higher-income partner’s adjusted net income and whole £200 steps from £60,000 to £80,000. A salary marker cannot account for all pension relief, other income or Gift Aid. Follow the HMRC sources when checking your own adjusted net income.
Sources and assumptions
Standard employee National Insurance and employment income only. England is the default; Scotland has different income-tax bands. Tax years run from 6 April to 5 April. Estimates do not replace your tax code, payslip or HMRC assessment.
- HMRC income-tax rates and allowances by year
- HMRC 2026/27 employer rates and NI thresholds
- Scottish Income Tax
- HMRC adjusted net income · Child Benefit charge
Methodology reviewed 23 September 2026. Results are estimates, not financial advice.