PayBreakdown - Salary Calculator & Budget Manager
What is the personal allowance?
The personal allowance is the amount of income many UK taxpayers can receive before income tax is charged, subject to tax code and income rules.
What this page helps with
The personal allowance is the tax-free slice of income used in many UK salary calculations. It can be adjusted by tax code, reduced at higher incomes, or affected by other circumstances.
Official sources
Income Tax rates and Personal AllowancesNational Insurance rates and categoriesStudent loan repayment thresholdsPension tax reliefNational Minimum Wage and National Living Wage ratesStatutory Maternity Pay and LeaveStatutory Sick PayFCA guidance on misleading financial promotionsOff-payroll working and IR35 guidanceUnderstanding off-payroll workingSalary sacrifice for employersNHS Employers pay scales 2026/27NHS Health Careers Agenda for Change pay ratesLast updated 2026-05-07. Planning estimates only. Not financial advice.