PLAIN-ENGLISH GLOSSARY

UK money, decoded

The jargon that actually matters, ISAs, pensions, tax and retirement, in one line each. Figures are for the 2026/27 tax year.

Rates & the basics

Base rate

The Bank of England's base rate is the interest rate it charges other banks. It feeds through to what you earn on savings and pay on mortgages and loans, the quiet baseline behind most money decisions (and where this site gets its name).

AER

Annual Equivalent Rate, a standardised way to show savings interest including compounding, so you can compare accounts fairly.

APR

Annual Percentage Rate, the standardised yearly cost of borrowing, including interest and most fees, for comparing loans and credit cards.

ISAs & savings

ISA

Individual Savings Account, a tax-free wrapper. Pay in up to £20,000 in 2026/27 and pay no UK tax on the interest, dividends or growth.

Cash ISA

An ISA that holds savings; the interest is tax-free. Best for short-term money you can't risk.

Stocks & Shares ISA

An ISA holding investments such as funds and shares. Growth and dividends are free of income and capital gains tax. See the Compound Growth calculator.

Lifetime ISA (LISA)

Lets under-40s save up to £4,000 a year (within the £20,000 limit) with a 25% government bonus, for a first home or from age 60.

Junior ISA (JISA)

A tax-free account for under-18s, with a £9,000 annual allowance in 2026/27.

Personal savings allowance

Tax-free interest outside an ISA: £1,000 for basic-rate and £500 for higher-rate taxpayers; nil for additional-rate.

Pensions

SIPP

Self-Invested Personal Pension, a personal pension you control, with tax relief in and tax-free growth until you draw it.

Annual allowance

The most you can usually pay into pensions each year with tax relief, £60,000 in 2026/27, or 100% of earnings if lower.

MPAA

Money Purchase Annual Allowance, drops your pension allowance to £10,000 once you've flexibly accessed a defined-contribution pension.

Relief at source

How most personal pensions get relief: you pay from taxed income and the provider adds 20%; higher-rate taxpayers claim the rest. See what HMRC owes you.

Salary sacrifice

Giving up salary so your employer pays it into your pension, saving income tax and National Insurance. Try the Salary Sacrifice calculator.

Drawdown

Taking a flexible income directly from an invested pension pot, rather than buying an annuity.

Annuity

An insurance product that turns a pension pot into a guaranteed income for life.

Tax & pay

Personal allowance

Income you can earn tax-free, £12,570 in 2026/27, withdrawn by £1 for every £2 earned over £100,000.

Marginal tax rate

The tax and NI you pay on your next £1 of income. See your rate in the Take-Home Pay calculator.

The 60% trap

Between £100,000 and £125,140 the personal allowance is withdrawn, creating an effective ~60% tax rate on income in that band.

National Insurance

A tax on earnings: employees pay 8% between £12,570 and £50,270 and 2% above (2026/27). It also builds State Pension entitlement.

Capital Gains Tax (CGT)

Tax on profit when you sell assets like shares or a second home. Tax-free allowance £3,000 in 2026/27; rates 18% and 24%. See the tax rates.

Dividend allowance

Dividend income you can receive tax-free outside an ISA, £500 in 2026/27.

Adjusted net income

Your total taxable income less things like gross pension contributions and Gift Aid, the figure used to test the £100,000 personal-allowance taper.

Tax year

The UK tax year runs from 6 April to 5 April the following year.

Retirement & investing

State Pension

Paid from State Pension age. The full new State Pension is about £12,548 a year (£241.30 a week) in 2026/27. See the Retirement Number calculator.

Triple lock

Raises the State Pension each year by the highest of inflation, earnings growth, or 2.5%.

The 4% rule (rule of 25)

A guideline: withdraw ~4% of your pot in year one, rising with inflation. Multiply your target income by 25 to estimate the pot needed.

Compound growth

When your returns earn returns of their own, so a pot grows faster the longer it's left. See the Compound Growth calculator.

Index fund

A low-cost fund that tracks a market (such as global shares) rather than trying to beat it.

OCF / platform fee

The Ongoing Charges Figure is a fund's yearly cost; the platform fee is what your provider charges to hold it. Both eat into returns.

FSCS

The Financial Services Compensation Scheme protects up to £85,000 per person per authorised firm if it fails.

Net worth

Everything you own minus everything you owe, the clearest measure of progress. Track it with the free Net Worth Tracker.

General education only, not financial advice. Figures reflect the 2026/27 UK tax year and can change. Sources: gov.uk, HMRC, PLSA.