Add up income from all sources for the tax year (6 April to 5 April). Include taxable state benefits, but not exempt income (see www.litrg.org.uk/tax-nic/income-tax/working-out-what-taxable/taxable-income ).

Deduct your personal allowance (plus the blind person’s allowance if you qualify) from your taxable income in Step 1. If your taxable income exceeds £100,000, the basic personal allowance is reduced by £1 for every £2 of income over £100,000 until it is reduced to nil (for 2026/27, this will be the case for incomes over £125,140). Blind person’s allowance is not reduced whatever your income level.

a) Work out the tax on the result from Step 2 using the income limits and tax rates in the table in 4 above (use the Scottish rate bands, if you are a Scottish taxpayer). Different tax rates may apply on savings income from banks and building societies and on dividend i