When the lower earner in a couple returns on GBP 32,000, take-home, nursery fees and Tax-Free Childcare all collide. Here is the honest 2026/27 maths on whether the second income pays.
Sole traders cannot get Statutory Maternity Pay, but Maternity Allowance fills the gap. How the two compare and what Class 2 NI has to do with it.
A Share Incentive Plan lets employees buy company shares out of pre-tax pay and hold them free of Income Tax and National Insurance if kept for five years. Here is how the tax relief works with a worked example.
A Sharesave or SAYE scheme lets you save up to GBP 500 a month, then buy employer shares at a discount with no Income Tax on the gain. Here is how the three and five-year contracts and CGT shelter work.
On one GBP 65,000 salary supporting a family, the higher-rate band and the High Income Child Benefit Charge both bite. Here is the 2026/27 take-home and how a pension contribution can claw value back.
Employers can give small gifts up to GBP 50 each with no tax for the employee, as long as the rules are met. Here is how the trivial benefits exemption works and the GBP 300 annual cap for directors.
A household with two GBP 32,000 earners is not the same as one person on GBP 64,000. Here is how splitting income across two Personal Allowances changes take-home in 2026/27.
AMAP rates for 2026 -- 45p/mile (first 10,000), 25p above, motorbike 24p, bicycle 20p. How to claim via P87 or Self Assessment, the mileage log you need, and what to do if your employer pays less.
Two methods for claiming home office costs as a self-employed person in 2026 -- the flat rate simplified expenses method and the actual costs method -- plus the CGT risk and employee WFH relief.
How tips are taxed in the UK, the Employment (Allocation of Tips) Act 2023, service charges vs voluntary tips, tronc arrangements, and your right to see tip records.
On Universal Credit, every £1 you earn above your work allowance reduces UC by 55p (the taper rate). Here's how the work allowance, taper rate and 2025/26 rates actually work, with worked examples
Salary sacrifice into a pension swaps part of your gross pay for an employer pension contribution. You save income tax and National Insurance, and your employer saves NI too. Many employers share that saving with you. Here is exactly how it works in 2026/27 and what to watch for.
