About The Base Rate
Editorially independent · figures current for the 2026/27 UK tax year · last reviewed July 2026.
The Base Rate is an independent UK personal-finance education project, on YouTube, X, and here. The aim is simple: explain the financial decisions that actually matter for people in the UK, ISAs, pensions, tax, and retirement, in plain English, with free tools that let you run your own numbers. One concept at a time. No jargon, no hype.
How we research our content
Every figure and rule is taken from primary UK sources and checked against the current tax year before publishing:
- gov.uk and HMRC, tax bands, allowances, the State Pension, ISA and pension rules.
- PLSA Retirement Living Standards, what UK retirement actually costs.
- FCA, guidance on financial promotions and consumer protection.
- Established research bodies (e.g. the Institute for Fiscal Studies) for context and statistics.
Where a calculator uses a rule of thumb (such as the "rule of 25" / 4% guideline), we state the assumption on the page so you can see exactly how the number is produced.
Editorial policy
- Figures reflect the 2026/27 UK tax year and are reviewed when rules change.
- Calculators are illustrative tools, not personal recommendations.
- Some links to providers are referral links, and every one is labelled as such before you click it. See how we're funded, below.
- We never tell you what we personally hold, because what we hold is irrelevant to what the numbers say.
- Corrections are made promptly, if you spot an error, get in touch.
Who's behind The Base Rate
The Base Rate is an independent, self-funded UK project. We deliberately keep the focus on the numbers rather than personalities: every figure is traced to a primary source (linked below) and the assumptions are shown on each calculator, so you can check the working yourself instead of taking our word for it.
We are not regulated financial advisers and we don't give a view on your personal circumstances. Everything here is general education, researched from the sources above and reviewed whenever the rules change. Spotted something wrong? Tell us and we'll fix it.
How we're funded
The Base Rate is free to use and always will be. Some of the links to providers on this site and on our social profiles are referral links, which means we may be paid a commission if you open an account after clicking one. It costs you nothing extra, and any such link is labelled "Ad / Referral" at the point you click it, never buried in a footer.
Two things this never buys. It does not buy a mention: providers are named because they are relevant, not because they pay. It does not buy a better write-up: the fees and features we publish come from each provider's own published schedules, and we would print the same numbers either way.
We do not currently run display advertising. If that changes, this page will say so before the first ad appears.
Why you can trust the numbers
- Editorially independent. No provider pays to influence what we publish, and none gets a better write-up for paying. We earn from clearly-labelled referral links, and that never changes what we publish or how a provider is described.
- Every figure is checkable. Rates, thresholds and allowances come straight from gov.uk and HMRC, and the assumptions behind each result are shown on the page.
- Kept current. Calculators are updated for the 2026/27 tax year and revisited when the rules change at a Budget or new tax year.
- Nothing leaves your browser. The calculators run entirely on your device. We don't see or store what you type in.
Important
Nothing on this site is financial advice, and we are not regulated financial advisers. Tax treatment depends on your individual circumstances and can change. Investments can fall as well as rise, your capital is at risk. Always do your own research, or speak to a qualified, regulated adviser before making financial decisions.