-
Scotland's 67.5% tax trap — the £100k taper, north of the border
Same taper rule as the rest of the UK, but a steeper marginal — every £1 earned in the £100k–£125,140 window costs 69.5p in tax and NI for Scottish residents. Here's the math, and the sacrifice that escapes it.
-
The £100k 60% tax trap, in plain English
Why your effective marginal tax rate spikes to 60% (62% with NI) between £100,000 and £125,140 of taxable income — and the simple pension-sacrifice move that turns 38p of foregone take-home into £3 of pension.
-
Salary sacrifice vs net-pay vs relief-at-source — which one actually wins?
Three workplace-pension delivery mechanisms, three different tax outcomes for the same £1 contributed. Why salary sacrifice usually wins outright — and where relief-at-source quietly costs higher-rate taxpayers money they never claim back.
-
Day rates, demystified: turning a contractor figure into a permanent-job equivalent
A £500/day contract isn't a £130k job. Once you factor in holidays, bank holidays, sick pay, employer pension contributions and BIK, the comparable permanent base lands closer to £85–100k. Here's the 46-week math, both directions.
-
The 2026/27 Scottish Income Tax bands, line by line
Scotland's six-band stack — Starter 19%, Basic 20%, Intermediate 21%, Higher 42%, Advanced 45%, Top 48% — versus the rUK three-band system. Where the cliffs sit, and what it costs to live north of the border.
Want a guide on a specific topic? The calculators on this site
are open-source and tracking-free; the guides are written to be
useful even if you never touch the interactive tools. If
there's a piece of UK PAYE math that bites you in 2026/27 and
isn't covered here, drop a note at
[email protected].