UK Tax Guide 2025/26 — Everything You Need to Know

Income tax rates, National Insurance, self-assessment, capital gains tax and inheritance tax — all the key UK tax information for 2025/26 in one place.

✓ Updated June 2025·✓ FCA regulated partners

⚡ Quick Answer

2025/26 personal allowance: £12,570. Basic rate: 20% (£12,571–£50,270). Higher rate: 40% (£50,271–£125,140). Additional rate: 45% (above £125,140). Self-assessment deadline: 31 January 2026 (online). Use our income tax calculator for your personal estimate.

Key Tax Dates 2025/26

  • 5 April 2026: End of 2025/26 tax year
  • 6 April 2026: Start of 2026/27 tax year
  • 31 July 2025: Second self-assessment payment on account deadline
  • 31 January 2026: Online self-assessment deadline for 2024/25 returns
  • 28 February 2026: HMRC late filing penalty rises
💡

Tax Resources

For official HMRC guidance, always use GOV.UK Tax ↗. For free tax help, Citizens Advice ↗ and Low Incomes Tax Reform Group (LITRG) ↗ offer excellent free guidance.

Tax Calculators

Frequently Asked Questions

Register for self-assessment on GOV.UK ↗ then file online by 31 January following the tax year end. You'll need details of all income, expenses and any tax already paid (P60). The HMRC online system guides you through it step by step.
Millions of UK workers overpay tax each year — especially those who change jobs, stop work mid-year, or claim expenses. You can check and claim directly on GOV.UK ↗. Average rebate is £865. See our tax rebate claims guide.
Key takeaways
  • File by 31 January even if you can't pay — penalties punish silence, not poverty
  • Pension contributions near £60k/£100k thresholds carry outsized value
  • Claim the small reliefs — Marriage Allowance, mileage, uniform, professional fees
  • Check your tax code after any job or benefit change — wrong codes are common and silent

The Details That Decide Outcomes

Engagement beats avoidance with HMRC: Time to Pay arrangements are routinely granted online for bills under £30,000, whereas ignored deadlines compound at £10/day after three months.

A few pounds of income can cost hundreds in reliefs: crossing £60,000 tapers Child Benefit; £100,000 withdraws the personal allowance at an effective 60% rate. Salary sacrifice near a cliff edge is exceptionally efficient.

The UK tax system quietly rewards paperwork: Marriage Allowance (worth over £1,200 with backdating), uniform and mileage relief, working-from-home relief where eligible — small individually, meaningful stacked.

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