# UK Take Home Calculator — LLM Retrieval Index

> Machine-readable index for AI agents. All rates verified against GOV.UK / NHSBSA / Teachers' Pensions for the 2026/27 UK tax year (effective 6 April 2026). Data accuracy confirmed 2026-07-02; guides consolidated 2026-08-04.

## Site
- Domain: https://uktakehomecalculator.co.uk
- Purpose: UK income tax, National Insurance, student loan, pension and Overseas Workdays Relief calculators plus explainer guides.
- Tax engine: single browser bundle `uktax.bundle.js` (exposes `window.UKTAX`). No server-side computation.
- Disclaimer: educational only, not financial advice. Always defer to GOV.UK.

## Calculators
- [Generic Take-Home Calculator](https://uktakehomecalculator.co.uk/) — PAYE + self-employed, all regions, student loans, pensions, child benefit.
- [NHS Salary Calculator](https://uktakehomecalculator.co.uk/nhs-salary-calculator) — AfC Band/Step, London weighting, unsocial hours, NHS Pension 2015 (CARE).
- [Teacher Salary Calculator](https://uktakehomecalculator.co.uk/teacher-salary-calculator) — M/U/L pay ranges, TLR 1/2/3, SEN allowance, Teachers' Pension Scheme.
- [Police Salary Calculator](https://uktakehomecalculator.co.uk/police-salary-calculator) — police pay scales + pension.
- [Locum Doctor Salary Calculator](https://uktakehomecalculator.co.uk/locum-doctor-salary-calculator) — locum day/week rates, inside/outside IR35.
- [Contractor Salary Calculator](https://uktakehomecalculator.co.uk/contractor-salary-calculator) — Ltd vs Umbrella, IR35, dividend extraction.
- [Overseas Workdays Relief Calculator](https://uktakehomecalculator.co.uk/overseas-workdays) — OWR eligibility, 30% cap, PA/AEA forfeiture break-even.

## Guides
- [All Guides Index](https://uktakehomecalculator.co.uk/guides/all-guides)
- [Student Loan Repayment Strategy 2026/27](https://uktakehomecalculator.co.uk/guides/student-loan-repayment-strategy-2026-27) — overpayment maths, 30/40-year write-off, Plan 2 vs Plan 5. (Consolidated from 3 former articles.)
- [Student Loan Interest Rates Complete Guide](https://uktakehomecalculator.co.uk/guides/uk-student-loan-interest-rates-complete-guide) — RPI-linked interest, compound effect, frozen thresholds.
- [How Student Loan Affects Mortgage (UK)](https://uktakehomecalculator.co.uk/guides/how-student-loan-affects-mortgage-uk) — affordability, debt-to-income, lender treatment.
- [Postgraduate Loan Guide](https://uktakehomecalculator.co.uk/guides/postgraduate-loan-guide) — Plan 3 (PG), 6% rate, interaction with Plan 2/5.
- [Student Loan Essential Guides](https://uktakehomecalculator.co.uk/guides/student-loan-essential-guides) — edge cases: voluntary extra years, Plan 1/4 thresholds, Scotland rules.
- [Tax Codes Explained](https://uktakehomecalculator.co.uk/guides/tax-codes-explained) — 1257L, K codes, emergency tax, BR/0T, how to read a payslip code.
- [Pension Tax Relief Guide 2026/27](https://uktakehomecalculator.co.uk/guides/pension-tax-relief-guide) — Net Pay vs Relief at Source vs Salary Sacrifice + SS vs Net Pay deep-dive. (Consolidated from 2 former articles.)
- [NHS Pension Explained 2026/27](https://uktakehomecalculator.co.uk/guides/nhs-pension-explained-2026-27) — CARE scheme, tiered employee contributions, employer 23.7%, retirement factors.
- [Teachers' Pension Scheme Explained 2026/27](https://uktakehomecalculator.co.uk/guides/teachers-pension-scheme-explained-2026-27) — CARE, tiered contributions, employer 28.68%, TVA.
- [£100k Tax Trap & Scottish Rates](https://uktakehomecalculator.co.uk/guides/100k-tax-trap-scottish-rates) — PA taper, effective 60% marginal band, Scottish 6-band comparison.
- [Scottish vs English Income Tax 2026/27](https://uktakehomecalculator.co.uk/guides/scottish-vs-english-tax-2026-27) — band-by-band comparison, where Scots pay more, NI identical.
- [Student Loan Plan Comparison 2026/27](https://uktakehomecalculator.co.uk/guides/student-loan-plan-comparison) — Plan 1 vs 2 vs 4 vs 5 + PG Loan thresholds and rates.
- [Take-Home Calculator Comparison](https://uktakehomecalculator.co.uk/guides/take-home-calculator-comparison) — vs The Salary Calculator & Listentotaxman, feature breakdown.
- [Overseas Workdays Relief Complete Guide 2026/27](https://uktakehomecalculator.co.uk/guides/overseas-workdays-relief-complete-2026-27) — eligibility, 30% cap, paradigm shift, audit-proofing, hidden trade-offs. (Consolidated from 4 former articles.)

## Key 2026/27 Constants (verified)
### Income Tax
- Personal Allowance: £12,570 (frozen to Apr 2028)
- PA taper: -£1 per £2 of adjusted net income above £100,000 (nil at £125,140)
- England/Wales/NI: 20% (£12,571–£50,270), 40% (£50,271–£125,140), 45% (above)
- Scotland: 19% / 20% / 21% / 42% / 45% / 48% (six bands)
- Marriage Allowance: transferable PA £1,260 → £252 tax reduction for recipient

### National Insurance (Class 1)
- Primary Threshold: £12,570/yr (£242/wk)
- Upper Earnings Limit: £50,270/yr (£967/wk)
- Main rate (PT–UEL): 8%; Upper rate (above UEL): 2%
- Self-employed Class 4: 6% (PT–UEL), 2% (above); Class 2 abolished Apr 2024

### Student Loans
- Plan 1: threshold £26,900, 9%
- Plan 2: threshold £29,385, 9%, write-off 30 yrs
- Plan 4 (Scotland): threshold £33,795, 9%
- Plan 5 (England, Aug 2023+): threshold £25,000, 9%, write-off 40 yrs
- Postgraduate (Plan 3): threshold £21,000, 6%
- Repayments income-contingent and PAYE-based; overpayment does NOT reduce monthly deduction

### Child Benefit & HICBC
- Eldest/only child: £27.05/wk; each additional: £17.90/wk
- HICBC: starts ANI £60,000, full clawback at £80,000 (1% per £200 over £60k)

### NHS Pension (from 1 Apr 2026) — employee tiered rate
- ≤£13,259: 5.2% · £13,260–£28,854: 6.5% · £28,855–£35,155: 8.3% · £35,156–£52,778: 9.8% · £52,779–£67,668: 10.7% · ≥£67,669: 12.5%
- Employer: 23.7% (fixed)

### Teachers' Pension (from 1 Apr 2026) — employee tiered rate
- ≤£36,198: 7.4% · £36,199–£48,727: 8.9% · £48,728–£57,009: 9.6% · £57,010–£80,894: 10.2% · ≥£80,895: 11.7%
- Employer: 28.68%

### Overseas Workdays Relief (Finance Act 2025)
- Eligibility: qualifying new UK resident (non-UK-resident prior 10 tax years), first 4 years of UK residence
- Relief cap: lower of overseas-workday income OR 30% of total workdays OR £300,000/yr
- Electing OWR forfeits Personal Allowance (£12,570) and CGT Annual Exempt Amount (£3,000) for that year
- Foreign Tax Credit Relief still available on income not covered by OWR

## Structured Data
Pages expose schema.org JSON-LD: WebApplication (calculators), Article + BreadcrumbList + FAQPage (guides).

## Redirects (post-consolidation 301s)
- /guides/complete-overpayment-strategy-guide, /guides/loan-write-off-overpayment-strategy, /guides/plan-2-vs-plan-5-comparison → /guides/student-loan-repayment-strategy-2026-27
- /guides/owr-complete-guide-2026-2027, /guides/paradigm-shift-overseas-workdays-relief, /guides/audit-proofing-overseas-workdays-relief, /guides/hidden-trade-offs-owr-election → /guides/overseas-workdays-relief-complete-2026-27
- /guides/salary-sacrifice-vs-net-pay-pension → /guides/pension-tax-relief-guide

## Sources
- HMRC Income Tax rates: https://www.gov.uk/income-tax-rates
- NI thresholds: https://www.gov.uk/government/publications/rates-and-allowances-national-insurance-contributions
- Scottish Budget 2026/27 factsheet: https://www.gov.scot/publications/scottish-income-tax-2026-2027-technical-factsheet/
- NHSBSA pension costs: https://www.nhsbsa.nhs.uk/member-hub/cost-being-scheme
- Teachers' Pensions: https://www.teacherspensions.co.uk/
- HICBC: https://www.gov.uk/high-income-child-benefit-charge
- OWR: https://www.gov.uk/government/publications/globally-mobile-employees/overseas-workday-relief