Gross salary
£
2026/27 adjustments
•
Scotland resident
use Scottish income tax bands
•
Marriage Allowance
+£1 260 PA from partner
Student Loan plan
Plan 1/2/4/5 or Postgrad
2026/27 deductions
Pension contribution
% of gross · relief at source
%/ 20%
Salary sacrifice
% of gross · reduces NI base
%/ 20%
Gift Aid donations
% of gross · adds 20% relief
%/ 20%