● § 01 · Active fiscal framework Effective 06/04/2026
The active 2026/27 UK fiscal framework: personal allowance, income tax bands (England/Wales/NI and Scotland), Class 1 employee National Insurance, and the structural allowance taper. Compiled against the locked HMRC ruleset.
§ 02 · Compliance & editorial
Filterable chronological stream from May 2026 to January 2027 — payments on account, P60, P11D, paper + online Self Assessment. Live countdown to the next milestone.
Open the diaryWorked examples for the second-year payments-on-account trap and the escalating penalty ladder for missed paper / online filing deadlines.
Read the guides§ 03 · Archive
4 years indexed
Verified against gov.uk publications
Archived 2025/26 UK fiscal framework: identical band structure to 2026/27 (fifth year of the threshold freeze), Class 1 National Insurance, and the £100k Personal Allowance taper.
Archived 2024/25 UK fiscal framework: introduction of the Scottish 6-band system with the 45% Advanced Rate, and the historic permanent cut of Class 1 employee National Insurance to 8%.
Archived 2023/24 UK fiscal framework: the historic lowering of the Additional Rate threshold to £125,140, and the complex mid-year split-rate employee National Insurance cut from 12% to 10%.
Archived 2022/23 UK fiscal framework: the £150,000 Additional Rate threshold before its collapse, Scotland's pre-Advanced five-band system, and the three mid-year National Insurance changes around the Health & Social Care Levy.