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Your country · United Kingdom

How the United Kingdom taxes a retirement plan

Every figure this model charges in the United Kingdom, what each one means, the tax office page it came from, and the date we last read it. Plus everything the model does not do here.

Engine 2026Reviewed

This page lists the figures for the United Kingdom. How the tax model works in every country, and what it leaves out, is on how tax is modelled.

Figures are for the 2026 tax year, read from the authorities on 2026-07-27. Every one of them links to the page it came from.

Checked against worked examples.

Income tax bands

The scale your pension and other ordinary income are charged on. Each band's rate applies only to the part of your income inside it, not to all of it.

Up to £37,700
20%sourcesource
£37,700 to £125,140
40%source
Above £125,140
45%source
Taken off before tax

The tax-free part of your incomepersonal allowance

The first 12,570 of income each year is not taxed. It shrinks by a pound for every two pounds of income above 100,000 and is gone entirely at 125,140, and the 12,570 itself is held at that figure until 2031, so inflation quietly takes a bite out of it every year.

Amount£12,570
Subtracted from your income before tax is worked out.
source
Starts shrinking at£100,000
Above this income the amount is progressively withdrawn.
source
Shrinks by50%
How much is withdrawn per unit of income above the starting point. This adds to your effective rate inside that range, often sharply.
source
An ordinary investment account

How money held outside a retirement account is charged: on what it pays you each year, on the profit when you sell, or both.

Charged howaggregated
Whether investment income joins your other income on the same scale or is charged separately. It decides whether taking more from your portfolio pushes your pension into a higher band.
source
Profits untaxedno
Whether the gain on a sale escapes tax entirely in this country.
source
Share of profits charged1
Only this share of a gain enters the calculation.
source
Charged as it pays outyes
Whether income the investment pays you is charged in the year it arises, rather than only when you sell.
source
When an investment loses money

What a loss can be set against, and whether anything left over can be carried into future years.

Carried forward forno limit
How many years an unused loss survives to be set against future gains. Zero means it is lost at the end of the year.
source
Locked to one kind of assetno
A loss on one kind of investment can only be set against gains of the same kind.
source
Against profits1
How much of a loss can be set against gains made in the same year.
source
Against dividends0
How much of a loss can be set against dividends in the same year.
source
Against interest0
How much of a loss can be set against interest in the same year.
source
Against other income, up tonot applicable
The most a loss can take off your ordinary income in one year.
source
Share usable against other income0
How much of a leftover loss can be set against income that is not investment income.
source
Couples

Whether a couple is assessed as one household or as two people, which can change the bill substantially at the same total income.

How a couple is taxedindividual
Individual means each partner pays on their own pension and their own savings, as two separate people. An account in one name is that person's; we ask how the accounts you hold together are split between you.
source
Rates by kind of income

interest

Some countries charge interest, dividends and gains at different rates on the same scale, so where your income sits decides which rate each part meets.

Rate in each band20%
This kind of income has its own rate in each band of the main scale. Which one it meets depends on how much of your other income sits underneath it.
source
Rate in each band40%
source
Rate in each band45%
source
starting rate for savings · Free of it up to£5,000
An allowance for this kind of income specifically, on top of anything your other income already has.
source
starting rate for savings · Shrinks by100%
How fast the allowance is withdrawn as other income uses up the band it sits in.
source
personal savings allowance · Allowance in each band£1,000
The allowance itself shrinks as your income rises through the bands, so it is worth less exactly when you need it more.
source
personal savings allowance · Allowance in each band£500
source
personal savings allowance · Allowance in each band£0
source
Rates by kind of income

dividends

Some countries charge interest, dividends and gains at different rates on the same scale, so where your income sits decides which rate each part meets.

Rate in each band10.75%
This kind of income has its own rate in each band of the main scale. Which one it meets depends on how much of your other income sits underneath it.
source
Rate in each band35.75%
source
Rate in each band39.35%
source
dividend allowance · Free of it up to£500
An allowance for this kind of income specifically, on top of anything your other income already has.
source
Rates by kind of income

bond_gain_onshore

Some countries charge interest, dividends and gains at different rates on the same scale, so where your income sits decides which rate each part meets.

Rate in each band0%
This kind of income has its own rate in each band of the main scale. Which one it meets depends on how much of your other income sits underneath it.
source
Rate in each band20%
source
Rate in each band25%
source
starting rate for savings · Free of it up to£5,000
An allowance for this kind of income specifically, on top of anything your other income already has.
source
starting rate for savings · Shrinks by100%
How fast the allowance is withdrawn as other income uses up the band it sits in.
source
personal savings allowance · Allowance in each band£1,000
The allowance itself shrinks as your income rises through the bands, so it is worth less exactly when you need it more.
source
personal savings allowance · Allowance in each band£500
source
personal savings allowance · Allowance in each band£0
source
Rates by kind of income

bond_gain_offshore

Some countries charge interest, dividends and gains at different rates on the same scale, so where your income sits decides which rate each part meets.

Rate in each band20%
This kind of income has its own rate in each band of the main scale. Which one it meets depends on how much of your other income sits underneath it.
source
Rate in each band40%
source
Rate in each band45%
source
starting rate for savings · Free of it up to£5,000
An allowance for this kind of income specifically, on top of anything your other income already has.
source
starting rate for savings · Shrinks by100%
How fast the allowance is withdrawn as other income uses up the band it sits in.
source
personal savings allowance · Allowance in each band£1,000
The allowance itself shrinks as your income rises through the bands, so it is worth less exactly when you need it more.
source
personal savings allowance · Allowance in each band£500
source
personal savings allowance · Allowance in each band£0
source
Rates by kind of income

gains

Some countries charge interest, dividends and gains at different rates on the same scale, so where your income sits decides which rate each part meets.

Rate in each band18%
This kind of income has its own rate in each band of the main scale. Which one it meets depends on how much of your other income sits underneath it.
source
Rate in each band24%
source
Rate in each band24%
source
annual exempt amount · Free of it up to£3,000
An allowance for this kind of income specifically, on top of anything your other income already has.
source
annual exempt amount · Uses up band spaceno
Whether income covered by the allowance still counts toward filling the band, which decides what rate the next slice of income meets.
source
Which figures keep up with inflation

A threshold frozen in law quietly costs more every year, because your income rises with prices and the threshold does not. Over a thirty-year retirement that is one of the larger effects on this page.

the income tax bands · Keeps up with inflationno
If no, this figure is fixed in law. Your income rises with prices and it does not, so it costs you more every year without any rule changing.
source
the income tax bands · Frozen until2031
The figure is held still until this year, then starts rising with prices again.
source
an ordinary investment account · Keeps up with inflationno
If no, this figure is fixed in law. Your income rises with prices and it does not, so it costs you more every year without any rule changing.
source
personal allowance · Keeps up with inflationno
source
personal allowance · Frozen until2031
The figure is held still until this year, then starts rising with prices again.
source
starting rate for savings · Keeps up with inflationno
If no, this figure is fixed in law. Your income rises with prices and it does not, so it costs you more every year without any rule changing.
source
personal savings allowance · Keeps up with inflationno
source
dividend allowance · Keeps up with inflationno
source
starting rate for savings · Keeps up with inflationno
source
personal savings allowance · Keeps up with inflationno
source
starting rate for savings · Keeps up with inflationno
source
personal savings allowance · Keeps up with inflationno
source
annual exempt amount · Keeps up with inflationno
source
Money leaving a retirement account

Each kind of retirement account here has its own rule for what is taxed when money comes out of it, and those rules are listed account by account on the page for accounts in the United Kingdom.

Where you live inside the country

Tax here is not the same everywhere, and the planner does not yet ask. One figure stands in for every jurisdiction, named below, so your own bill may be higher or lower than what you see.

There are 2 nations and the planner resolves none of them. What it charges instead, and which way that pushes your answer, is in the list below.

What this model does not do here

Every one of them, not a selection. 20 are described below.

Where we are measurably wrong

We model these and we know we do not get them exactly right. Where the size could be measured, it is stated.

  • A pension pot worth 10,000 or less can be cashed in whole, a quarter tax free, without using any of your 268,275 tax-free cash allowance. We never take that route on our own, so each such pot uses up to 2,500 of your allowance in our model. That matters only if your other pensions are large enough to reach the allowance.

    Could go either way/up to £2,500 once/anyone with a small pension pot beside pensions near the allowance

  • From 2031 our model lets the whole tax scale start rising with prices again, which is what the law restores for the 12,570 tax-free allowance and the 37,700 basic rate band. The 125,140 point where the 45 percent rate begins has been frozen since 2023 with no end announced, and we unfreeze that too, so our figure is slightly low. Removing the 45 percent band altogether moves lifetime tax by nothing on an ordinary plan and 1.1 percent on a 2 million pound portfolio, and this is a fraction of that.

    Your real tax is higher/anyone whose income passes 125,140 in the later years of a long plan

  • Your 12,570 tax-free allowance is withdrawn once income passes 100,000, by a pound for every two, which makes each pound in that stretch effectively cost 60 percent. The law works that out from income alone and leaves capital gains out of it. We include the gain you took that year, so a big selling year can start the withdrawal earlier than it should and we show more tax than you would pay.

    Your real tax is lower/anyone whose income passes 100,000 in a year when they also sell investments at a profit

  • Income a fund keeps rather than pays out is still taxable in the year the fund earns it, and we charge it that way. The detail is coarser than the law: the charge really lands about six months after the fund's year end, it falls on whoever held the fund on that date, and it covers only the part of the income that was not paid out. That part is small for an equity fund and close to the whole yield for a bond fund that reinvests.

    Could go either way/anyone holding an accumulating fund in a taxable account, most of all an accumulating bond fund

  • We cap your tax-free pension cash at the 268,275 lump sum allowance. A few people have a protection from earlier rules that allows more, which we do not apply, so for them we show too much tax. We also never take cash above the allowance as a taxable lump at the start; it simply stays in the pension and is taxed when drawn. A pension held jointly by a couple uses both partners' allowances.

    Your real tax is lower/anyone with a pre-2024 protection, or two large pots drawn together

  • An investment bond pays back what you put in first, untaxed, and we tax what comes out beyond that as savings income, less the 20% already paid on a UK bond. Two rules change when the tax falls, not how much: taking out more than 5% a year of what you paid in can make part of it taxable early, and a large gain taxed in one year gets top-slicing relief, which we do not give. So in the year you cash in a big bond we can show too much tax.

    Your real tax is lower/anyone cashing in a large investment bond in one year, or holding interest beside a bond gain

  • When the person whose life an investment bond is written on dies, the law taxes its whole gain then, as the dead partner's income in their last tax year, with a relief that can keep it out of a higher rate band. We charge it at the basic rate at that moment: 20 percent on an offshore bond and nothing more on a UK one, whose gain counts as already taxed at 20 percent. A higher rate taxpayer owes more, and someone with unused allowances owes less. A bond written on both your lives pays out on the second death, and we leave it running.

    Could go either way/a couple holding an investment bond written on one partner's life

  • When your pension pays its tax-free quarter up front, we put that cash in your ordinary investment account, where its future growth is taxed. Many people would spend it, or move some of it into an ISA each year, where growth is tax free. So if that is your plan we show a little too much tax on that money in later years.

    Your real tax is lower/anyone taking the tax-free quarter up front who would shelter it in an ISA

  • If you let a property with a mortgage on it, we are wrong in a way that matters. We take rent as one net figure after interest. The law counts the full rent as income and gives back at most 20 percent of the interest, so 30,000 of rent with 20,000 of interest counts as 30,000 against every threshold you are tested against, not 10,000, and your bill is higher than we show. Two small reliefs go the other way: 1,000 of rent tax free, and about 7,500 for letting a room at home, a figure we have not re-checked.

    Your real tax is higher/anyone letting out a property with a mortgage on it

  • If one of a couple dies before 75, we treat the pension they leave as paid to the survivor free of income tax, which is the rule. It holds only if the scheme sets the pot up for the survivor within two years and it is not an old capped drawdown fund from before April 2015. We assume both conditions are met, so where they are not we understate the tax.

    Your real tax is higher/couples where one person dies before 75 holding a pension whose scheme is slow to act, or an old capped drawdown fund

Real rules we do not apply

These exist in law and we leave them out, usually because applying them would need a question we do not ask.

  • We assume every fund you hold has UK reporting status. One without it is taxed far harder: the whole profit counts as income at 20, 40 or 45 percent, with no 3,000 tax-free amount and no losses to set against it. On a 100,000 profit that is about 40,000 of tax against the 23,280 we show. The status is granted share class by share class, and a fund based in the United States almost never has it. Our source material calls this the single largest avoidable trap in British investment tax.

    Your real tax is higher/up to £16,720 once/anyone holding a fund without UK reporting status, which includes almost every fund based in the United States

  • Scotland sets its own income tax rates on pension, earnings and rent, and we use the rates for England, Wales and Northern Ireland. Below about 29,000 of pension Scotland is slightly cheaper, by around 40 a year, so we show a little too much. Above about 43,663 it is dearer and the gap widens fast: roughly 1,496 a year more at 50,000 and 2,050 at 75,000. Interest, dividends, gains and the tax-free allowance are the same across the United Kingdom.

    Could go either way/up to £2,050 a year/anyone retiring in Scotland

  • We tax a British couple as two separate people, as the law does. Two allowances are not applied. Married Couple's Allowance, where one partner was born before 6 April 1935 (so is now 91 or over), takes about 1,100 to 1,200 a year off the tax. Blind Person's Allowance, 3,250 more income tax free for someone registered blind, depends on a fact we do not ask. Without them we show a little too much tax for those few households.

    Your real tax is lower/up to £1,170 a year/a couple where one partner is 91 or over, and anyone registered blind

  • Announced changes take effect in April 2027 and we still charge today's rates. Interest moves up to 22, 42 and 47 percent, rental income gets its own ladder at those same three rates, and the yearly limit on a tax-free cash savings account falls to 12,000 for under-65s. On the largest of the worked cases in our source material the interest change alone adds about 470 a year, so from that date our figure is too low.

    Your real tax is higher/up to £470 a year/anyone with taxable interest or rental income in a plan that runs past April 2027

  • If you are over 66 and your income passes 35,000, the winter fuel payment is taken back through the tax system, as a fixed 200 to 300 rather than a rate on the excess. We do not charge it, so your tax is understated by roughly that much. It is new for this tax year and it is small next to everything else here.

    Your real tax is higher/up to £300 a year/anyone over 66 with income above 35,000 who received the winter fuel payment

  • We model the tax-free quarter of a pension and its 268,275 lifetime cap, and that from April 2028 a private pension cannot be touched before 57. We do not model the limits on paying in: a yearly allowance of 60,000 that tapers on high incomes, and the cut to 10,000 a year for good once you take a single pound of flexible income. If your plan keeps paying into a pension after drawing from one, it may be paying in more than the law allows tax relief on.

    Your real tax is higher/anyone still paying into a pension after taking flexible income from one

  • Money taken out of a Lifetime ISA before 60 loses a quarter of what is withdrawn, and we charge that. The law waives it for a first home or terminal illness, which we do not model, because this plan's money is for retirement.

    Your real tax is lower/anyone using a Lifetime ISA for a first home

  • We tax a British couple as two separate people, as the law does. The marriage allowance, which lets a partner with unused personal allowance pass a tenth of it to a basic rate partner, is not applied: up to 252 a year more tax than you pay.

    Your real tax is lower/couples where one partner has much less income than the other

Outside what this tool does

Separate tax systems, or rules that only bite outside a retirement plan.

  • From April 2028 an English home worth 2 million or more carries an extra yearly council charge of 2,500 to 7,500 depending on its band, paid by the owner, with no exemption for the home you live in. It is a charge on the property rather than on your savings or your pension, so it belongs in your spending rather than in the tax we show.

    Could go either way/up to £7,500 a year/owners of an English home worth 2 million or more, which is fewer than one property in a hundred

  • Inheritance tax is a separate system and we do not model it. It takes 40 percent above a tax-free 325,000, with a further 175,000 where the estate includes a home, and nothing at all between spouses. From April 2027 most unused pension money counts as part of the estate, which reverses the old advice to spend other savings first and leave the pension untouched. A pot inherited after you turn 75 can be charged 40 percent and then income tax when it is drawn.

    Could go either way/anyone planning to leave money behind, above all an unspent pension pot

Every other figure we use for this country (165)

The sections above cover what shapes a retirement plan. These are the rest of what the model reads, listed so nothing it uses is hidden from you.

  • account_types.dc_pot.access.before.modelockedsource
  • account_types.dc_pot.access.earliest_age.by_payment_date[0].age55source
  • account_types.dc_pot.access.earliest_age.by_payment_date[0].until2028-04-05source
  • account_types.dc_pot.access.earliest_age.by_payment_date[1].age57source
  • account_types.dc_pot.access.earliest_age.by_payment_date[1].from2028-04-06source
  • account_types.dc_pot.choices[0].defaultpcls_then_drawdownsource
  • account_types.dc_pot.choices[0].idcrystallisationsource
  • account_types.dc_pot.choices[0].kindenumsource
  • account_types.dc_pot.choices[0].values[0]pcls_then_drawdownsource
  • account_types.dc_pot.choices[0].values[1]ufplssource
  • account_types.dc_pot.choices[1].defaultretirement_agesource
  • account_types.dc_pot.choices[1].idcrystallisation_agesource
  • account_types.dc_pot.choices[1].kindagesource
  • account_types.dc_pot.choices[1].range[0]accesssource
  • account_types.dc_pot.choices[1].range[1]100source
  • account_types.dc_pot.choices[1].whencrystallisation == pcls_then_drawdownsource
  • account_types.dc_pot.clusterC3source
  • account_types.dc_pot.death.before_age75source
  • account_types.dc_pot.death.kindconvertsource
  • account_types.dc_pot.death.toinherited_dcsource
  • account_types.dc_pot.events[pcls].namepclssource
  • account_types.dc_pot.events[pcls].rule.params.allowance268275source
  • account_types.dc_pot.events[pcls].rule.params.tax_free_share0.25source
  • account_types.dc_pot.events[pcls].rule.params.todrawdownsource
  • account_types.dc_pot.events[pcls].rule.ruleGB.pclssource
  • account_types.dc_pot.events[pcls].trigger.age_choicecrystallisation_agesource
  • account_types.dc_pot.events[pcls].whencrystallisation == pcls_then_drawdownsource
  • account_types.dc_pot.events[small_pot].namesmall_potsource
  • account_types.dc_pot.events[small_pot].rule.params.max_payment10000source
  • account_types.dc_pot.events[small_pot].rule.params.max_personal3source
  • account_types.dc_pot.events[small_pot].rule.params.tax_free_share0.25source
  • account_types.dc_pot.events[small_pot].rule.ruleGB.small_potsource
  • account_types.dc_pot.events[small_pot].trigger.on_requesttruesource
  • account_types.dc_pot.exit.orderingallowance_firstsource
  • account_types.dc_pot.exit.rule.params.allowance268275source
  • account_types.dc_pot.exit.rule.params.tax_free_share0.25source
  • account_types.dc_pot.exit.rule.ruleGB.ufpls_lsasource
  • account_types.dc_pot.exit.tranches.beyond.ordinary1source
  • account_types.dc_pot.exit.tranches.within.exempt0.25source
  • account_types.dc_pot.exit.tranches.within.ordinary0.75source
  • account_types.dc_pot.order_classdeferredsource
  • account_types.dc_pot.owner_kinds[0]asource
  • account_types.dc_pot.owner_kinds[1]bsource
  • account_types.dc_pot.report_grouppension_potsource
  • account_types.drawdown.clusterC3source
  • account_types.drawdown.death.before_age75source
  • account_types.drawdown.death.kindconvertsource
  • account_types.drawdown.death.toinherited_dcsource
  • account_types.drawdown.exit.tranches.all.ordinary1source
  • account_types.drawdown.order_classdeferredsource
  • account_types.drawdown.owner_kinds[0]asource
  • account_types.drawdown.owner_kinds[1]bsource
  • account_types.drawdown.report_grouppension_potsource
  • account_types.inherited_dc.clusterC3source
  • account_types.inherited_dc.exit.tranches.all.exempt1source
  • account_types.inherited_dc.order_classdeferredsource
  • account_types.inherited_dc.owner_kinds[0]asource
  • account_types.inherited_dc.owner_kinds[1]bsource
  • account_types.inherited_dc.report_grouppension_potsource
  • account_types.isa.clusterC4source
  • account_types.isa.exit.tranches.all.exempt1source
  • account_types.isa.order_classfreesource
  • account_types.isa.owner_kinds[0]asource
  • account_types.isa.owner_kinds[1]bsource
  • account_types.isa.report_grouptax_freesource
  • account_types.lisa.access.before.componentearly_access_chargesource
  • account_types.lisa.access.before.modechargesource
  • account_types.lisa.access.before.rate0.25source
  • account_types.lisa.access.earliest_age60source
  • account_types.lisa.clusterC4source
  • account_types.lisa.exit.tranches.all.exempt1source
  • account_types.lisa.order_classfreesource
  • account_types.lisa.owner_kinds[0]asource
  • account_types.lisa.owner_kinds[1]bsource
  • account_types.lisa.report_grouptax_freesource
  • account_types.offshore_bond.basis.defaultbalancesource
  • account_types.offshore_bond.basis.kindbasis_firstsource
  • account_types.offshore_bond.clusterC6source
  • account_types.offshore_bond.death.componentordinarysource
  • account_types.offshore_bond.death.kindclose_to_plainsource
  • account_types.offshore_bond.death.levy0.2source
  • account_types.offshore_bond.death.owner_kinds[0]asource
  • account_types.offshore_bond.death.owner_kinds[1]bsource
  • account_types.offshore_bond.events[chargeable_event].namechargeable_eventsource
  • account_types.offshore_bond.events[chargeable_event].rule.params.credit_rate0source
  • account_types.offshore_bond.events[chargeable_event].rule.params.notional_rate0.2source
  • account_types.offshore_bond.events[chargeable_event].rule.ruleGB.bond_top_slicingsource
  • account_types.offshore_bond.events[chargeable_event].trigger.on_requesttruesource
  • account_types.offshore_bond.events[surrender].namesurrendersource
  • account_types.offshore_bond.events[surrender].rule.params.yearly_share0.05source
  • account_types.offshore_bond.events[surrender].rule.params.years20source
  • account_types.offshore_bond.events[surrender].rule.ruleGB.bond_five_percentsource
  • account_types.offshore_bond.events[surrender].trigger.on_requesttruesource
  • account_types.offshore_bond.exit.orderingbasis_firstsource
  • account_types.offshore_bond.exit.tranches.basis.exempt1source
  • account_types.offshore_bond.exit.tranches.gain.separate:bond_gain_offshore1source
  • account_types.offshore_bond.order_classtaxablesource
  • account_types.offshore_bond.report_groupinsurance_wrappersource
  • account_types.onshore_bond.basis.defaultbalancesource
  • account_types.onshore_bond.basis.kindbasis_firstsource
  • account_types.onshore_bond.clusterC6source
  • account_types.onshore_bond.death.kindclose_to_plainsource
  • account_types.onshore_bond.death.owner_kinds[0]asource
  • account_types.onshore_bond.death.owner_kinds[1]bsource
  • account_types.onshore_bond.events[chargeable_event].namechargeable_eventsource
  • account_types.onshore_bond.events[chargeable_event].rule.params.credit_rate0.2source
  • account_types.onshore_bond.events[chargeable_event].rule.params.notional_rate0.2source
  • account_types.onshore_bond.events[chargeable_event].rule.ruleGB.bond_top_slicingsource
  • account_types.onshore_bond.events[chargeable_event].trigger.on_requesttruesource
  • account_types.onshore_bond.events[surrender].namesurrendersource
  • account_types.onshore_bond.events[surrender].rule.params.yearly_share0.05source
  • account_types.onshore_bond.events[surrender].rule.params.years20source
  • account_types.onshore_bond.events[surrender].rule.ruleGB.bond_five_percentsource
  • account_types.onshore_bond.events[surrender].trigger.on_requesttruesource
  • account_types.onshore_bond.exit.orderingbasis_firstsource
  • account_types.onshore_bond.exit.tranches.basis.exempt1source
  • account_types.onshore_bond.exit.tranches.gain.separate:bond_gain_onshore1source
  • account_types.onshore_bond.order_classtaxablesource
  • account_types.onshore_bond.report_groupinsurance_wrappersource
  • account_types.vct.clusterC4source
  • account_types.vct.exit.tranches.all.exempt1source
  • account_types.vct.order_classfreesource
  • account_types.vct.report_groupequity_wrappersource
  • annuity_types.db_pension.commutation.params.allowance268275source
  • annuity_types.db_pension.commutation.params.tax_free_share0.25source
  • annuity_types.db_pension.commutation.params.valuation_factor20source
  • annuity_types.db_pension.commutation.ruleGB.db_pclssource
  • annuity_types.db_pension.roleoccupationalsource
  • annuity_types.db_pension.taxable_classpension_incomesource
  • annuity_types.db_pension.taxable_fraction.kindfullsource
  • annuity_types.db_pension.termlifelongsource
  • annuity_types.lifetime_annuity.roleannuitysource
  • annuity_types.lifetime_annuity.taxable_classpension_incomesource
  • annuity_types.lifetime_annuity.taxable_fraction.kindfullsource
  • annuity_types.lifetime_annuity.termeithersource
  • annuity_types.pla.roleannuitysource
  • annuity_types.pla.taxable_classsavings_basesource
  • annuity_types.pla.taxable_fraction.kindrulesource
  • annuity_types.pla.taxable_fraction.rule.ruleGB.s717source
  • annuity_types.pla.termeithersource
  • capital.stacked[0].allowances[personal savings allowance].namepersonal savings allowancesource
  • capital.stacked[0].allowances[starting rate for savings].namestarting rate for savingssource
  • capital.stacked[0].incomeinterestsource
  • capital.stacked[1].allowances[dividend allowance].namedividend allowancesource
  • capital.stacked[1].incomedividendssource
  • capital.stacked[2].allowances[personal savings allowance].namepersonal savings allowancesource
  • capital.stacked[2].allowances[starting rate for savings].namestarting rate for savingssource
  • capital.stacked[2].channeltruesource
  • capital.stacked[2].incomebond_gain_onshoresource
  • capital.stacked[3].allowances[personal savings allowance].namepersonal savings allowancesource
  • capital.stacked[3].allowances[starting rate for savings].namestarting rate for savingssource
  • capital.stacked[3].channeltruesource
  • capital.stacked[3].incomebond_gain_offshoresource
  • capital.stacked[4].allowances[annual exempt amount].nameannual exempt amountsource
  • capital.stacked[4].incomegainssource
  • capital_incomeaggregatedsource
  • ordinary.deductions[personal allowance].namepersonal allowancesource
  • ordinary.deductions[personal allowance].taper_indexedfalsesource
  • ordinary.deferred_treatmentordinarysource
  • ordinary.rental_baseordinarysource
  • plain_death.joint_share0.5source
  • plain_death.kindstep_upsource
Held but not used here (3)

These would scale a figure for a couple taxed together. This country taxes each partner separately, so the model never applies them, and they are not counted among the figures we could not source.

ordinary.deductions[personal allowance].joint_multiple  2
ordinary.deductions[personal allowance].taper_start_joint_multiple  2
ordinary.joint_mode  splitting