Home / Calculators / Partnership Tax-Reserve Estimator 2026/27 educational estimator
Partnership Tax-Reserve Estimator Estimate a starting annual and monthly reserve for Income Tax and Class 4 National Insurance on partnership profits.
England, Wales and Northern Ireland only No data sent or stored Expires 5 April 2027
Important scope This is a simplified educational estimate, not a tax calculation or recommendation. It excludes several items that can materially change a real liability. Do not use it to file a return or decide how much cash is safe to spend.
Simplified 2026/27 estimate
£0 remaining Income Tax and Class 4 National Insurance to reserve for the year
Income Tax before tax deducted £0
Class 4 National Insurance £0
Personal Allowance used £0
Monthly starting reserve £0
Reserve as % of partnership profit 0% This does not include payments on account. Use the next estimator to model the payment timetable.
Estimate payments on account Assumptions and exclusions Tax year 6 April 2026 to 5 April 2027. Non-savings, non-dividend income only. Standard Personal Allowance taper above £100,000. Class 4 National Insurance applies only to the partnership-profit input. No Scottish calculation. Excludes savings, dividends, capital gains, student loans, Child Benefit charge, Marriage Allowance, Blind Person’s Allowance, trading losses, basis-period adjustments, foreign income, tax credits and other reliefs. Qualifying gross relief-at-source pension contributions and Gift Aid reduce adjusted net income for the Personal Allowance taper and extend the basic-rate and higher-rate limits. They are not deducted again from taxable income. Use taxable income figures after any deductions already reflected in taxable pay; do not repeat net-pay or salary-sacrifice amounts in the relief field. This estimator does not check pension eligibility, earnings limits, annual-allowance charges or whether enough Income Tax or Capital Gains Tax has been paid to cover Gift Aid reclaimed by charities. Use it only where these conditions have been checked; Gift Aid tax shortfalls and other pension-relief methods are outside its scope. Use the result safely Compare it with a projection from the firm or a qualified tax adviser. Recalculate after changes to profit allocation, other income or reliefs.
Read the PAYE to Self Assessment guide Official assumptions 2026/27 Personal Allowance and England/Wales/Northern Ireland Income Tax bands: GOV.UK . Class 4 National Insurance thresholds and rates: GOV.UK . Payments-on-account rules: HMRC .
Published: 24 August 2026. Calculation logic checked 5 October 2026. No external tax review is claimed.