Personal Allowance taper calculator UK
Calculate the standard Personal Allowance remaining after adjusted net income tapering. Check the formula, worked example and limits before using your own figures.
Enter your figures
Standard Personal Allowance remaining
Inputs changed. Select Calculate result to update your estimate.
Use your actual figures. Any prefilled price, fee, rate or return is an editable illustration, not a current product quote. 2026/27 standard allowance only. Use HMRC adjusted net income, not automatically salary. Special allowances and relief allocation are not modelled.
How the personal allowance taper calculator uk works
Allowance = max(0, £12,570 − max(0, adjusted net income − £100,000)/2).
UK data and rules
2026/27 data · Checked 16 October 2026. Rules are a dated snapshot, not a live feed.
Read about data coverage and updates
Worked example: personal allowance taper
This illustration uses the calculator’s example inputs. It is not a quote or a recommended financial decision.
- Adjusted net income (£)
- 110,000
Standard Personal Allowance remaining: £7,570.00
Allowance = max(0, £12,570 − max(0, adjusted net income − £100,000)/2).
Personal Allowance taper: questions answered
What does the personal allowance taper calculation include?
Allowance = max(0, £12,570 − max(0, adjusted net income − £100,000)/2). Use your actual figures. Any prefilled price, fee, rate or return is an editable illustration, not a current product quote. 2026/27 standard allowance only. Use HMRC adjusted net income, not automatically salary. Special allowances and relief allocation are not modelled.
Using your result
Example inputs are a starting point. Replace them with your figures and select Calculate result. Results are rounded for display; calculations use unrounded values.
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