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The Personal Allowance and basic rate limit for income tax, and certain National Insurance contributions (NICs) thresholds, from 6 April 2026 to 5 April 2028

This tax information and impact note is about maintaining the Personal Allowance and the basic rate limit, and various NICs thresholds, at their current levels up to and including 2027 to 2028.

NIM24082 - Class 4 NICs: structure: special Class 4 NICs: changes from 6 April 2003 - HMRC internal manual

NIM24082 - Class 4 NICs: structure: special Class 4 NICs: changes from 6 April 2003 - HMRC internal manual
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NIM24175 - National Insurance Manual - HMRC internal manual

Guidance on the law relating to National Insurance contributions including classification, refund and confirming National Insurance Numbers (NINO)

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