Changelog and Corrections
Last updated: October 2026 · Updated for the 2026/27 tax year
This page records the corrections and updates we make to PayToolkit, newest first. When we find a mistake, or someone reports one, we fix it everywhere it appears and record it here. Our process is described in the editorial policy, and the sources behind our figures are listed on the tax calculation sources page.
Changes and corrections
- October 2026 — 30 hours free childcare and Tax-Free Childcare calculator added. A new tool estimates childcare costs in England after free hours and the Tax-Free Childcare top-up, using the 2026/27 eligibility rules.
- October 2026 — Self Assessment penalty calculator added. A new tool estimates late filing penalties, late payment penalties and interest using the rules published on GOV.UK.
- October 2026 — Net to gross salary calculator: worked example corrected. The page showed £38,623 as the gross salary needed for £30,000 take-home pay. The correct 2026/27 figure for England, Wales and Northern Ireland is £36,778 (Income Tax £4,842, National Insurance £1,937). The calculator itself was already correct; the written example and FAQ were wrong, and both are now fixed.
- October 2026 — Income Tax between £100,000 and £125,140. Our calculators withdrew the Personal Allowance above £100,000 but taxed the withdrawn amount at 20% instead of 40%, understating Income Tax by up to £2,514 a year. We corrected the shared calculator code, the salary pages above £100,000 and the other pages that quoted those figures, and checked the corrected results against hand calculations.
- October 2026 — Council tax. We replaced the Band D figures for English cities and boroughs, Edinburgh, Glasgow, Cardiff and Swansea with the official 2026/27 rates, corrected the England average Band D charge to £2,392, and added band-by-band guides, including the separate Scottish and Welsh band structures.
- October 2026 — Homepage claims. We removed user-number statistics, review ratings and testimonials that we could not verify, and corrected a calculator card that carried the wrong description.
- October 2026 — Student loan thresholds. We updated repayment thresholds (Plan 1 £26,900, Plan 2 £29,385, Plan 4 £33,795, Plan 5 £25,000, Postgraduate £21,000) to the 2026/27 GOV.UK figures.
- 2026/27 tax year — Mileage rate. Business mileage for cars and vans is now 55p a mile for the first 10,000 miles (25p afterwards), following HMRC's increase from 6 April 2026.
The 2026/27 rates our calculators use
These are the main figures behind our England, Wales and Northern Ireland calculators. Scottish Income Tax uses different rates and bands, covered on our Scotland Income Tax page.
| Item | 2026/27 figure |
|---|---|
| Personal Allowance | £12,570 (reduced by £1 for every £2 of income above £100,000) |
| Basic rate (20%) | Taxable income up to £37,700, which is income to £50,270 with a full allowance |
| Higher rate (40%) | Taxable income from £37,701 up to £125,140 |
| Additional rate (45%) | Taxable income above £125,140 |
| Employee National Insurance | 8% on earnings between £12,570 and £50,270; 2% above £50,270 |
| Employer National Insurance | 15% on earnings above £5,000 |
| Student loan thresholds | Plan 1 £26,900; Plan 2 £29,385; Plan 4 £33,795; Plan 5 £25,000; Postgraduate £21,000 |
| Approved mileage rate (cars and vans) | 55p a mile for the first 10,000 miles, then 25p |
| ISA allowance | £20,000 a year (Lifetime ISA bonus 25% on up to £4,000) |
To report a possible error, use our contact page and tell us the page, the figure you expected and where you found it. We investigate every report and add confirmed corrections to this list.