Tax Tools — MSF Associates

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Company Car (BIK)

Benefit in kind & tax cost

💰

Salary Optimiser

Multi-scenario, multi-director

📈

Dividend Tax

Tax on dividend income

🚙

Mileage Allowance

HMRC approved rates

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Capital Gains Tax

CGT on disposals

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Corporation Tax

CT with marginal relief

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Stamp Duty (SDLT)

England & N. Ireland

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Employer NI

Cost of employment

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Net Take-Home Pay

Income tax + employee NI

🧾

VAT Calculator

Add or extract VAT

🏛️

Inheritance Tax

IHT estimate on an estate

🎯

Pension Relief

True cost after tax relief

🏭

Capital Allowances

AIA, FYA, WDA pools

Company Car — Benefit in Kind (BIK)

Calculates the taxable value of a company car, the income tax the employee pays, and the employer's Class 1A National Insurance charge. Rates: 2026/27.

Employer Class 1A NI 15%

Electric cars 4% appropriate %

Diesel surcharge +4% (unless RDE2)

Max appropriate % 37%

List Price (P11D value) £

Fuel Type

CO₂ Emissions (g/km)

Electric Range (miles)

Employee Income Tax Band

Months Available (1–12)

Salary Extraction Optimiser

Enter the company details — we automatically compare 4 extraction strategies, rank them, and explain why each one works the way it does. Rates: 2026/27.

Personal Allowance £12,570

Employer NI rate 15% (from Apr 2025)

NI secondary threshold £5,000

Employment Allowance £10,500 (no £100k cap)

Dividend allowance £500

Company Pre-Tax Profit £

Desired Extraction Per Director £ (salary + dividends combined)

Number of Directors / Equal Shareholders

Employment Allowance Available?

Other Personal Income Per Director £ (rental, other employment, etc.)

Associated Companies

⚡ Employment Allowance Eligibility Check

Is the director the sole employee?

Any other employees paid above £5,000/yr?

Entity type

Select options above to check EA eligibility.

Dividend Tax Calculator

Calculates tax owed on dividend income for 2025/26. Enter all income sources to correctly place dividends within the right tax bands. Dividend allowance: £500.

Basic rate band 8.75%

Higher rate band 33.75%

Additional rate 39.35%

Allowance £500 tax-free

Gross Salary / Employment Income £

Other Non-Dividend Income £ (rental, pension, interest, etc.)

Total Dividends Received £

Personal Pension Contributions £ (gross, optional)

HMRC Mileage Allowance Calculator

Calculates Approved Mileage Allowance Payments (AMAPs) using HMRC's approved rates. If the employer pays less than the AMAP rate, the employee can claim the difference as tax relief through Self Assessment. HMRC rates are unchanged for 2025/26.

Car — first 10,000 mi 45p/mile

Car — above 10,000 mi 25p/mile

Motorcycle 24p/mile

Bicycle 20p/mile

Passenger rate 5p/mile each

Vehicle Type

Business Miles This Year

Employer Already Paid Per Mile £ (leave 0 if nothing paid)

Passengers Carried (for the same journey)

Employee Income Tax Rate

Capital Gains Tax Calculator

Calculates CGT on a disposal. New rates apply from 30 October 2024: 18% (basic rate band) and 24% (higher rate). Residential property rates are now aligned with main rates. Business Asset Disposal Relief: 18% (2026/27).

Annual exempt amount £3,000

Basic rate (all assets) 18%

Higher/additional rate 24%

BADR (2026/27) 18%

Disposal Proceeds £

Allowable Cost (purchase price + costs) £

Other Allowable Deductions £ (enhancement, loss relief, etc.)

Unused Basic Rate Band £ (£50,270 less other income)

Asset Type

Prior Year Losses Brought Forward £

Corporation Tax Calculator

Calculates corporation tax including marginal relief for profits between £50,000 and £250,000. The effective rate increases gradually between the two rates — there is no cliff edge. Thresholds are divided by the number of associated companies.

Small profits rate 19% (≤ £50,000)

Main rate 25% (≥ £250,000)

Marginal relief £50,001–£249,999

Taxable Profit £

Associated Companies (including this one)

Accounting Period (months)

Stamp Duty Land Tax (SDLT)

England and Northern Ireland only. Rates from 1 April 2025 (stamp duty holiday ended). Scotland uses LBTT; Wales uses LTT — different rates apply. Additional property surcharge increased to 5% from 31 October 2024.

FTB 0% threshold £300,000

Additional property surcharge +5%

Property Purchase Price £

Buyer Type

Employer National Insurance Calculator

Calculates the employer's NI cost for employees. From April 2025: rate increased to 15%, secondary threshold reduced to £5,000. Employment Allowance is £10,500 — the previous £100k NI cap was removed. EA is not available to sole director companies where the director is the only employee.

Secondary threshold £5,000

Employer NI rate 15%

Employment Allowance £10,500

Employees — enter annual gross salary for each (comma-separated, e.g. 35000, 28000, 45000)

Employment Allowance Available?

Net Take-Home Pay Calculator

Calculates the net salary after income tax and employee National Insurance. Optionally includes student loan repayments and pension contributions. Rates: 2025/26 and 2026/27 (same).

Personal Allowance £12,570

Employee NI (primary) 8% / 2%

NI primary threshold £12,570

Upper earnings limit £50,270

Gross Annual Salary £

Pension Contribution (employee, % of gross)

Student Loan Plan

Blind Person's Allowance?

VAT Calculator

Adds VAT to a net amount, or extracts VAT from a gross amount. Works for standard (20%), reduced (5%), and zero (0%) rated supplies. Threshold for VAT registration: £90,000 from April 2024.

Standard rate 20%

Reduced rate 5%

Registration threshold £90,000

Amount £

VAT Rate

What does the amount represent?

Net (ex-VAT) — add VAT

Gross (inc-VAT) — extract VAT

Inheritance Tax (IHT) Estimator

Estimates IHT on a UK estate. Includes the nil-rate band (NRB), residence nil-rate band (RNRB), and transferable allowances for married couples. NRB and RNRB are frozen until 2030.

Nil-rate band £325,000

Residence NRB £175,000

IHT rate 40%

Charity reduced rate 36% (if ≥10% to charity)

Total Gross Estate Value £ (all assets at date of death)

Outstanding Debts / Liabilities £

Main Residence Value £ (qualifying property only)

Property Passes to Direct Descendants?

Gifts Made in Last 7 Years £ (potentially exempt transfers)

Legacy to Charity £ (may reduce rate to 36%)

Transferable NRB from Deceased Spouse / Civil Partner?

Unused NRB % transferred from spouse

Transferable RNRB from Deceased Spouse?

Pension Contribution Relief

Shows how much a pension contribution actually costs after HMRC tax relief — and checks headroom against the Annual Allowance. Annual allowance: £60,000 (or 100% of earnings, whichever is lower).

Annual allowance £60,000

Basic relief at source 20% added by HMRC

Tapered AA from £260,000 adj. income

Min. tapered AA £10,000

Gross Annual Earnings £ (for AA limit check)

Gross Pension Contribution You Want to Make £

How Are You Paying?

Your Income Tax Rate

Employer Contributions This Year £ (for AA check)

Other Personal Contributions Already Made This Year £

Capital Allowances Calculator

Calculate first-year, annual investment and writing-down allowances for plant & machinery, cars, vans and integral features. Rates: 2026/27.

AIA limit £1,000,000

Main pool WDA 14% p.a. (↓ from 18%)

Special rate pool 6% p.a.

Zero-emission FYA 100%

New 40% FYA main-rate P&M from 1 Jan 2026

Asset Type

Asset Cost £

Private Use % (cars only — % of non-business use)

Claim AIA?

Accounting Period (months)

Taxable Profit Before Allowances £ (for CT saving calc)

Corporation Tax Rate