Tax calculations, when do you move up to the 40% tax

[Ndiddy]

Hi,
Are you put into 20% and 40% tax brackets on gross income before pension deductions and then credits applied to that tax amount or is your tax liability calculated after deductions? Are bonuses calculated differently or does it just get added to your annual salary?
Thanks

 

[T McGibney]

Hi,
Are you put into 20% and 40% tax brackets on gross income before pension deductions and then credits applied to that tax amount or is your tax liability calculated after deductions?

The former

Hi,
Are bonuses calculated differently or does it just get added to your annual salary?

The latter.

 

[deadlyduck]

I've a free Excel spreadsheet available at http://taxcalc.eu/monthlyss for answering basic pay queries.

Karl Grabe also has a web app at http://taxcalc.eu for the same purpose