{
  "modelVersion": "whatsuk-calc-examples-2026-27.r1",
  "releaseDate": "2026-09-12",
  "taxYear": "2026/27",
  "description": "WhatsUK-derived calculator worked examples for 2026/27. Model outputs verified against automated fixtures. Not government-published statistics and not a survey of real employees.",
  "license": "https://creativecommons.org/licenses/by/4.0/",
  "licenseNote": "Reuse with attribution to WhatsUK. Underlying HMRC/NHS rates remain subject to their publishers’ terms (often OGL).",
  "fragment": "#calculator-test-examples",
  "page": "https://whatsuk.com/methodology/#calculator-test-examples",
  "examples": [
    {
      "id": "eng-income-tax-30k",
      "modelVersion": "whatsuk-calc-examples-2026-27.r1",
      "taxYear": "2026/27",
      "payYear": "",
      "nation": "England",
      "tool": "Income tax (EW/NI bands)",
      "toolPath": "/tax/income-tax-calculator/",
      "inputs": "Gross taxable employment income £30,000; standard Personal Allowance",
      "pensionLoanAssumptions": "No pension contribution; no student loan; no Marriage Allowance or Blind Person's Allowance",
      "expectedResult": "Income tax £3,486",
      "mechanics": "PA £12,570; taxable £17,430 at 20% basic rate. Rates from HMRC Income Tax rates; arithmetic verified by WhatsUK unit fixtures (F01).",
      "evidenceKind": "model-verified-fixture",
      "sourceUrls": [
        "https://www.gov.uk/income-tax-rates"
      ],
      "limitations": "Ignores Scottish bands, non-standard tax codes, and other income sources. Worked estimate only."
    },
    {
      "id": "eng-pa-taper-110k",
      "modelVersion": "whatsuk-calc-examples-2026-27.r1",
      "taxYear": "2026/27",
      "payYear": "",
      "nation": "England",
      "tool": "Income tax + Class 1 NI (PA taper)",
      "toolPath": "/tax/income-tax-calculator/",
      "inputs": "Gross employment income £110,000; standard tax code; Class 1 employee NI",
      "pensionLoanAssumptions": "No pension; no student loan",
      "expectedResult": "Income tax £33,432; NI £4,210.60; net £72,357.40",
      "mechanics": "Personal Allowance taper: PA = max(0, £12,570 − floor((ANI − £100,000) / 2)). At £110,000 ANI, PA falls to £7,570, so more income is taxed at 40%. NI uses the primary threshold and upper earnings limit. Cite this when explaining why tax rises faster than gross between £100,000 and £125,140.",
      "evidenceKind": "model-verified-fixture",
      "sourceUrls": [
        "https://www.gov.uk/income-tax-rates",
        "https://www.gov.uk/national-insurance-rates-letters"
      ],
      "limitations": "Assumes ANI equals gross employment income. Does not model pension salary sacrifice, High Income Child Benefit Charge, or Scottish rates."
    },
    {
      "id": "dividend-beneficial-50k-1k",
      "modelVersion": "whatsuk-calc-examples-2026-27.r1",
      "taxYear": "2026/27",
      "payYear": "",
      "nation": "England",
      "tool": "Dividend tax (beneficial PA allocation)",
      "toolPath": "/tax/dividend-tax-calculator/",
      "inputs": "Ordinary income £50,000; dividends £1,000",
      "pensionLoanAssumptions": "PA allocation policy: beneficial (allocate unused PA to dividends where it reduces total tax). Dividend allowance £500.",
      "expectedResult": "Dividend tax ≈ £82.23; ordinary tax £7,540; PA to ordinary £12,300; PA to dividends £270; total income tax ≈ £7,622.23",
      "mechanics": "WhatsUK default for this calculator is beneficial PA allocation (not salary-first). Rates 10.75% / 35.75% / 39.35% from HMRC. Fixture F02.",
      "evidenceKind": "model-verified-fixture",
      "sourceUrls": [
        "https://www.gov.uk/tax-on-dividends"
      ],
      "limitations": "Does not include corporation tax on the company side, NI on salary, or director-specific PAYE timing. Allocation policy must be stated when comparing tools."
    },
    {
      "id": "dividend-salary-first-50k-1k",
      "modelVersion": "whatsuk-calc-examples-2026-27.r1",
      "taxYear": "2026/27",
      "payYear": "",
      "nation": "England",
      "tool": "Dividend tax (salary-first PA allocation)",
      "toolPath": "/tax/dividend-tax-calculator/",
      "inputs": "Ordinary income £50,000; dividends £1,000",
      "pensionLoanAssumptions": "PA allocation policy: salary-first (PA used against ordinary income before dividends). Dividend allowance £500.",
      "expectedResult": "Dividend tax £178.75",
      "mechanics": "Same inputs as the beneficial row; salary-first leaves more dividend income taxable after the £500 allowance, so dividend tax is higher. Included to make the allocation policy explicit (F02).",
      "evidenceKind": "model-verified-fixture",
      "sourceUrls": [
        "https://www.gov.uk/tax-on-dividends"
      ],
      "limitations": "Illustrates policy sensitivity only. Not advice on which allocation HMRC applies to a specific return."
    },
    {
      "id": "scotland-nhs-band5-0.5-wte",
      "modelVersion": "whatsuk-calc-examples-2026-27.r1",
      "taxYear": "2026/27",
      "payYear": "2026/27",
      "nation": "Scotland",
      "tool": "NHS take-home (AfC Band 5 entry, part-time)",
      "toolPath": "/nhs/pay-calculator/",
      "inputs": "Scotland Band 5 pay point 1; 18 contracted hours/week; no HCAS",
      "pensionLoanAssumptions": "Pension membership off for this gross-pay fixture; no student loan",
      "expectedResult": "WTE 0.5; actual gross annual £17,272 (full-time basic £34,544)",
      "mechanics": "Scotland’s Agenda for Change full-time week is 36 hours in 2026/27. WTE = contracted hours ÷ 36. A 0.5-WTE salary is therefore 18 ÷ 36 × £34,544. Using England’s 37.5-hour week here would mis-state the fraction. Full-time band salary does not fall when the standard week shortens.",
      "evidenceKind": "model-verified-fixture",
      "sourceUrls": [
        "https://www.publications.scot.nhs.uk/files/pcs2026-afc-01.pdf"
      ],
      "limitations": "Gross pay only in this row (pension off). Does not generalise to every NHS worker, unsocial-hours enhancements, or overtime. Not a sample of real employees."
    },
    {
      "id": "england-nhs-band5-hourly-annualised",
      "modelVersion": "whatsuk-calc-examples-2026-27.r1",
      "taxYear": "2026/27",
      "payYear": "2026/27",
      "nation": "England",
      "tool": "NHS hourly rate (annualised convention)",
      "toolPath": "/nhs/pay-calculator/",
      "inputs": "England Band 5 pay point 1; 37.5 hours/week (full-time); no HCAS",
      "pensionLoanAssumptions": "Pension off for this rate fixture; no student loan",
      "expectedResult": "Gross annual £32,073; annualised hourly ≈ £16.3847 (same hourly for 22.5h part-time on this band/point)",
      "mechanics": "Retained annualised convention: hourly = full-time annual ÷ (52.2 × standard weekly hours). England 2026/27 uses 52.2 × 37.5 = 1,957.5 hours. This is an estimate, not exact NHS payslip hourly rounding.",
      "evidenceKind": "model-verified-fixture",
      "sourceUrls": [
        "https://www.nhsemployers.org/articles/pay-scales-202627"
      ],
      "limitations": "Annualised hours are a modelling convention. Payslips may differ. Unsocial-hours and overtime enhancements are not included."
    },
    {
      "id": "england-council-tax-band-d-single",
      "modelVersion": "whatsuk-calc-examples-2026-27.r1",
      "taxYear": "2026/27",
      "payYear": "",
      "nation": "England",
      "tool": "Council tax (Band D, single adult discount)",
      "toolPath": "/tax/council-tax-calculator/",
      "inputs": "England Band D; Band D charge override £2,392; single adult discount (25%)",
      "pensionLoanAssumptions": "N/A",
      "expectedResult": "After discount £1,794; monthly (12) £149.50; monthly (10) £179.40",
      "mechanics": "Single-person discount is 25% of the bill for that band. Override used so the fixture is independent of a specific local authority’s published Band D. Fixture F06.",
      "evidenceKind": "model-verified-fixture",
      "sourceUrls": [
        "https://www.gov.uk/council-tax"
      ],
      "limitations": "Local Band D amounts vary by billing authority. Student exemption and disregarded-adult 50% reduction are separate rules and must not be conflated."
    }
  ]
}