Stage 01
Up to £100,000
£12,570The standard Personal Allowance is normally available in full, subject to individual circumstances.
TAXCHARTS • VISUAL REFERENCE
Personal Allowance Taper
A visual guide to how the standard Personal Allowance is reduced when adjusted net income goes above £100,000.
Tax year shown: 6 April 2026 to 5 April 2027
WHY IT MATTERS
The allowance does not disappear all at once
The standard Personal Allowance is reduced gradually once adjusted net income goes above £100,000.
The reduction is £1 of allowance for every £2 of adjusted net income above £100,000. By the time income reaches £125,140, the standard Personal Allowance has been reduced to nil.
Important:
This is a visual reference only. It does not calculate a
full tax liability and does not deal with all reliefs,
deductions or personal circumstances.
VISUAL TAPER VIEW
How the Personal Allowance reduces
Between £100,000 and £125,140, the Personal Allowance reduces in a straight line until it reaches zero.
£0 £100k £125,140
STAGES
The taper in three parts
Stage 02
£100,001 to £125,140
ReducingThe Personal Allowance is reduced by £1 for every £2 of adjusted net income above £100,000.
Stage 03
£125,140 and above
£0The standard Personal Allowance is fully withdrawn once the taper has reduced it to nil.
EXAMPLES
Allowance remaining at different income levels
Adjusted net income Allowance lost Allowance remaining
£100,000 £0 £12,570
£110,000 £5,000 £7,570
£120,000 £10,000 £2,570
£125,140 £12,570 £0
PLAIN ENGLISH
Why this can feel like a tax trap
The taper does not create a separate tax rate by itself. Instead, it reduces the amount of income that is covered by the tax-free Personal Allowance.
Because income above £100,000 can both be taxed and reduce the allowance available against other income, this range can feel much more expensive than the headline tax band suggests.
Practical point:
This page explains the allowance taper only. It does not
include National Insurance, pension planning, gift aid,
childcare rules or other tax-planning considerations.
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