Sources — UKSalarySacrificeCalculator.co.uk

How we use sources

Core assumptions on this site are reviewed against GOV.UK, HMRC and, for Scottish taxpayers, the Scottish Government's published income tax rates. Where a calculation is simplified or an assumption is made, that is stated on the relevant page and explained in full on the methodology page.

All figures reflect the 2026/27 tax year unless otherwise noted. When HMRC confirms new income tax bands, National Insurance rates or Benefit-in-Kind figures, the calculators and these sources are updated.

Salary sacrifice and PAYE

• GOV.UK — Salary sacrifice and the effects on PAYE
• GOV.UK — Cycle to work scheme (expenses and benefits)
• GOV.UK — Tax on company cars
• GOV.UK — Company car tax (Benefit-in-Kind) rates to 2028
• GOV.UK — Tax on your private pension contributions (annual allowance)

Income tax and National Insurance rates

• GOV.UK — Income Tax rates and Personal Allowance
• GOV.UK — National Insurance rates and categories
• GOV.UK — Rates and thresholds for employers
• Scottish Government — Scottish income tax rates and bands

Related benefits and pay

• GOV.UK — National Minimum Wage and National Living Wage rates
• GOV.UK — Statutory Maternity Pay
• GOV.UK — National Insurance record and State Pension
• GOV.UK — Universal Credit: what you'll get