The £100k cliff
The line where earning more costs you more
What actually happens at £100,000 of adjusted net income, why the effective rate spikes to about 60%, and the three ways to bring it back down.
Start here: the complete guide
The £100,000 Cliff Playbook for 2026/27
The complete guide to the £100,000 adjusted-net-income cliff: the personal allowance taper, the childcare support you lose on the same line, who is most exposed, and the three ways back under it.