UK tax rule sources 2026/27
The official GOV.UK, HMRC and devolved-authority pages behind every number in our UK calculators, with review dates.
Last updated
Rule version uk-2026-27.1 · tax year 2026/27 (6 Apr 2026–5 Apr 2027). Each source is re-checked before every release and at the start of each tax year.
| Source | Reviewed |
|---|---|
| Income Tax rates and Personal Allowances GOV.UK · HMRC-INCOME-TAX-RATES | 2026-10-07 |
| Income Tax rates and allowances: current and past HMRC · HMRC-INCOME-TAX-ALLOWANCES | 2026-10-07 |
| Scottish Income Tax GOV.UK · HMRC-SCOTTISH-INCOME-TAX | 2026-10-07 |
| Rates and thresholds for employers 2026 to 2027 HMRC · HMRC-EMPLOYER-RATES-2026 | 2026-10-07 |
| Rates and allowances: National Insurance contributions HMRC · HMRC-NI-RATES | 2026-10-07 |
| Repaying your student loan: what you pay GOV.UK · SLC-REPAYMENT | 2026-10-07 |
| Tax on dividends GOV.UK · HMRC-DIVIDENDS | 2026-10-07 |
| Changes to tax rates for property, savings and dividend income HMRC · HMRC-PROPERTY-SAVINGS-DIVIDEND-CHANGES | 2026-10-07 |
| Tax on savings interest: how much is tax-free GOV.UK · HMRC-SAVINGS | 2026-10-07 |
| Capital Gains Tax: what you pay it on, rates and allowances GOV.UK · HMRC-CGT-RATES | 2026-10-07 |
| Capital Gains Tax allowances GOV.UK · HMRC-CGT-ALLOWANCES | 2026-10-07 |
| Stamp Duty Land Tax: residential property rates GOV.UK · HMRC-SDLT-RESIDENTIAL | 2026-10-07 |
| SDLT: buying an additional residential property HMRC · HMRC-SDLT-ADDITIONAL | 2026-10-07 |
| SDLT: non-residential and mixed rates GOV.UK · HMRC-SDLT-NON-RESIDENTIAL | 2026-10-07 |
| Land and Buildings Transaction Tax Revenue Scotland · REVENUE-SCOTLAND-LBTT | 2026-10-07 |
| Land Transaction Tax guide Welsh Revenue Authority · WRA-LTT | 2026-10-07 |
| VAT rates GOV.UK · HMRC-VAT-RATES | 2026-10-07 |
| VAT registration: when to register GOV.UK · HMRC-VAT-REGISTRATION | 2026-10-07 |
| Rates and allowances: Corporation Tax HMRC · HMRC-CT-RATES | 2026-10-07 |
| Corporation Tax: marginal relief HMRC · HMRC-CT-MARGINAL-RELIEF | 2026-10-07 |
| Tax-free allowances on property and trading income HMRC · HMRC-TRADING-ALLOWANCE | 2026-10-07 |
| Finance Act 2026 legislation.gov.uk · FINANCE-ACT-2026 | 2026-10-07 |