Deductions & Allowances in United Kingdom
Standard deduction (estimated)
For 2026, an estimated standard deduction of £12,570 is used in this calculator's default estimate.
Key deductions and allowances in United Kingdom
- Personal Allowance (£12,570, tapered away entirely above £125,140)
- Marriage Allowance — transfer up to £1,260 of unused allowance to a spouse or civil partner
- Pension contributions, relieved at your marginal rate
- Gift Aid on charitable donations
Other categories worth checking
- Retirement / pension contributions
- Health insurance and medical expenses
- Dependent / family allowances
- Mortgage interest or housing-related relief
- Education expenses
- Charitable donations
- Business expenses (for self-employed filers)
Availability and limits for each category vary significantly by country and change from year to year. Confirm which deductions you're eligible for with HM Revenue & Customs (HMRC) or a local advisor.