UK tax tools · source checked
Our method, sources and limits.
How does the filing checker reach a result?
- Read the tax-year selection and answer every condition. Amounts remain on your device; this checker does not ask for exact income.
- A clear filing trigger takes priority over other selections.
- If no clear trigger is selected, an unresolved condition produces a closer-check result.
- Only a “No” answer to every condition produces a possible no-return result.
The result lists the selected conditions. The full decision path is in the HTML and uses browser-native controls and CSS; no JavaScript or external service is required. Unanswered conditions do not produce a no-return result.
How are thresholds and rounding handled?
The tests distinguish “more than” from “at least”. At exactly a threshold, the greater-than test is false; this does not remove other filing or reporting conditions. Gross receipts, profit and adjusted net income are different quantities. There is no currency input and no rounding of user amounts in this release.
The published figures keep the precision in their source. There is no Income Tax, National Insurance, student-loan, capital-gains or penalty calculator available. Reference rates are not used to manufacture a personal tax bill.
The Personal Allowance falls by £1 for each £2 of adjusted net income above £100,000; that calculation is not a filing threshold. Read the allowance rules.
Which 2026/27 figures are checked?
| Parameter | Value |
|---|---|
| Standard Personal Allowance | £12,570 |
| Allowance taper starts above adjusted net income | £100,000 |
| Allowance is zero from adjusted net income | £125,140 |
| Trading allowance | £1,000 |
| Property allowance | £1,000 |
| Dividend allowance | £500 |
| Dividend basic rate | 10.75% |
| Dividend higher rate | 35.75% |
| Dividend additional rate | 39.35% |
| Individual Capital Gains Tax allowance | £3,000 |
Income Tax and Personal Allowance; trading and property allowances; dividend rates; Capital Gains Tax allowance.
The tax data file also records checked UK income bands, Scottish bands, savings allowances, National Insurance and loan reference parameters. It labels its coverage; it is not a database of every UK tax, relief or business rule.
How are dates and rate changes checked?
Tax-year start and end dates, standard filing dates and rule-derived next-year dates are labelled separately. Where HMRC publishes a future interest change, its effective date is stored alongside the value; it is not shown as already in force.
A source-check date records when the cited page was read. It is not a claim that a tax authority has reviewed this site. Each parameter in the data file carries its own source URL and checked date.
What is outside the method?
The checker does not resolve residence, treaty treatment, company or trust returns, relief eligibility, complex capital gains, partnerships with special filing dates, or a complete tax liability. A notice to file takes precedence until HMRC confirms withdrawal.
This situation is outside this checker’s scope. Consult an ATT or CTA-qualified tax adviser for an individual review. Read HMRC’s guidance on choosing an adviser and use the CIOT Find a Member directory.
Answers are not uploaded or stored. There is no account, tracking script or remote parsing service in this release.