How it works
Allowance = max(0, £12,570 − max(0, adjusted net income − £100,000)/2).
Input definitions
- Adjusted net income (GBP)
- Enter the value in the labeled unit.
- Tax year
- Choose 2026–27.
A worked example
- Adjusted net income (GBP)
- 110000
- Tax year
- 2026–27
Assumptions & limits
Standard allowance only. Enter adjusted net income after calculating applicable pension/Gift Aid adjustments; this tool does not calculate those adjustments or eligibility for extra allowances.
Sources & review
Maintained by AnsRio. Methods and examples use automated checks; this does not imply independent professional certification.
Method updated 2026-10-17. Content checked against the stated method and examples. Our verification approach.
Common questions
Can I check the result before using it?
Compare the worked example with your inputs and use the stated method: Allowance = max(0, £12,570 − max(0, adjusted net income − £100,000)/2).. Confirm input units and boundary choices before relying on the result.
How does the UK personal allowance taper tool work?
Allowance = max(0, £12,570 − max(0, adjusted net income − £100,000)/2).
What are the assumptions and limits of UK personal allowance taper?
Standard allowance only. Enter adjusted net income after calculating applicable pension/Gift Aid adjustments; this tool does not calculate those adjustments or eligibility for extra allowances.