Skip to content
Spotlight
Accountancy

Are You Earning Over £100,000? Congratulations You Now Hit Marginal Tax Rate of 60%!

According to some data on the World Wide Web, only 4% of the UK population earn £100k or more. Knowing our audience extremely well, I would imagine a majority of that 4% are reading this article. So, what does earning over £100k really mean to you?

London aerial skyline at night.

Well, firstly you get a nice kick in the ribs with any of your income from £101,000 - £125,000. Let's break this down:

Band Taxable Income Tax Rate

Personal Allowance Up to £12,570 0%

Basic Rate £12,570 to £50,270 20%

Higher Rate £50,270 to £125,140 40%

Additional Rate Over £125,140 45%

What does this mean in pounds & pence?

  • Firstly, your first £12,570 – You pay £0 in tax

  • The next £37,700 is at 20% – You pay £7,540 in tax

  • The next £49,730 is at 40% – You pay £19,892 in tax

  • Now this is £100,000 of taxable income, so far tax liability equals £27,432.

If you earn £125,140, the tax liability jumps to £42,516. This is because you lose your tax-free allowance by 50p for every extra £1 you earn.

That means for the extra £25,140 of income you have paid £15,084 essentially creating a marginal tax rate of 60% on the amount over £100,000.

So you may be thinking, how do I stop HMRC robbing me blind?

Well, my friends, we will give you a quick tip to avoid this situation and hopefully keep more of your money in your own pocket.

Here’s a quick one we use with our clients often.

Invest in your pension and maximise your tax position.

A quick calculation:

You invest £10,000 into your pension. The government then gives you £2,500 on top of our own contribution.

You also gain your full £12,500 personal allowance back which gives you a tax saving of £5,000.

For the £10,000 you have then invested into your pension, you receive a total benefit of £7,500. Yes, that is a 75% return on your money, which, you can probably agree would be impossible to get anywhere else.

Conclusion

Now, if you are one of those people in this tax bracket and have been putting off your tax return to the last minute then give us a call. We know you don’t want the admin headache so why not let us remove that headache and save you a few quid in the process? As the deadline is 31st January, the sooner the better on this call!