The other replies have noted the personal allowance disappearing. There's also a student loan system designed to tax graduates in perpetuity (10% ish) though th

The other replies have noted the personal allowance disappearing. There's also a student loan system designed to tax graduates in perpetuity (10% ish) though those who make it to 100 will probably clear it eventually. And there's a 'national insurance' tax which is 13% paid by employer before even getting to your gross pay, primarily so that the tax levels look less horrendous. That's extra to the identically named 'national insurance' tax paid by employees, though that at least drops to 2% past some threshold. 100 is also the cut-off point for a weird scheme described at https://www.gov.uk/30-hours-free-childcare https://www.gov.uk/30-hours-free-childcare which seems to be £2k per child for a couple of years. So if you're a graduate looking at making it past 100 with a kid in that bracket, marginal rate of 71% (40 income, 2 national insurance, 9 student loan, 20 personal allowance disappearing), to catch that 2k loss you have to get up to about £107k. There might be other similar schemes that I haven't heard of. And that's before we start looking at other taxes, of which stamp duty is easily the one that annoys me the most but fuel duty probably the most expensive day to day. Pretty sure I've forgotten some too. The almost mandatory pension contribution that I expect to disappear in smoke at some point is a similar thing. Sadly the up front number of 20% income tax is the one people hold onto while saying the UK is a low tax country. Even when their paycheck says something different.