Deterministic — No AI Hallucination
UK Financial Calculators
Every calculation is deterministic — built from statute, not generated by a model. Current rates, correct thresholds, full legislative citations. Available as MCP tools inside every PrivateNode workspace.
7 tools
Property & Conveyancing
SDLT (England)
Stamp Duty Land Tax with first-time buyer relief, additional dwelling surcharge, and buy-to-let 5% surcharge. Progressive slab calculation.
Finance Act 2003, s.55 & Sch.4ZA
Purchase: £425,000 (FTB)
SDLT: £0 (first-time buyer relief)
LTT (Wales)
Land Transaction Tax with Welsh rates and 4% higher rates surcharge for additional properties. Progressive bands from £225,000.
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
Purchase: £300,000 (main residence)
LTT: £4,500
LBTT (Scotland)
Land and Buildings Transaction Tax with 6% Additional Dwelling Supplement and first-time buyer relief up to £175,000.
Land and Buildings Transaction Tax (Scotland) Act 2013
Purchase: £250,000 (FTB)
LBTT: £1,100 (with FTB relief)
Mortgage Calculator
Repayment and interest-only schedules, stress test at +3%, affordability check against 4.5x income multiplier.
FCA MCOB 11.6 (affordability); PRA SS1/13 (stress test)
£300K loan, 4.5%, 25yr repayment
Monthly: £1,667 | Total interest: £200,067
BTL Profitability
Full investment analysis: stamp duty, mortgage payments, gross/net yield, cash flow, and Section 24 tax impact for higher-rate taxpayers.
Finance (No.2) Act 2015, s.24 (mortgage interest restriction)
£250K property, £900/mo rent, 75% LTV
Net yield: 3.2% | Cash flow: +£127/mo
Rental Yield
Gross and net yield with itemised cost deductions: management fees, maintenance, insurance, void periods, ground rent.
ITTOIA 2005, Part 3 (property income deductions)
£200K value, £850/mo rent, £2,400/yr costs
Gross: 5.1% | Net: 3.9%
Lease Extension
Statutory premium estimate under the 1993 Act: capitalised ground rent, diminution in reversion value, and marriage value (if <80 years).
Leasehold Reform, Housing and Urban Development Act 1993, Sch.13
72 years remaining, £350K flat, £250/yr rent
Estimated premium: £28,400
6 tools
Tax & Corporate
Income Tax & NIC
Personal allowance with £100K taper, progressive tax bands (20/40/45%), Employee NIC Class 1 at 8% and 2%.
ITA 2007, s.10; SSCBA 1992, s.8 (Class 1 NIC rates 2025-26)
Gross salary: £55,000
Tax: £8,486 | NIC: £2,879 | Net: £43,635
Corporation Tax
Small profits rate (19%), main rate (25%), and marginal relief for profits between £50K and £250K. Associated company adjustment.
CTA 2010, s.3 & s.18; Finance Act 2021, s.6 (marginal relief)
Taxable profits: £120,000
CT: £27,015 (effective rate: 22.5%)
Capital Gains Tax
Residential property (18/24%) and other assets (10/20%) rates. Business Asset Disposal Relief (BADR) at 10%. £3,000 annual exempt amount.
TCGA 1992, s.1 & s.4; Finance Act 2024, s.8 (revised rates)
Gain: £50,000 (BTL property, higher-rate)
CGT: £11,280 (after £3K exemption)
Dividend Tax
£500 dividend allowance, then 8.75% (basic), 33.75% (higher), 39.35% (additional) based on band allocation against other income.
ITTOIA 2005, s.383; ITA 2007, ss.13A-13B
£12,570 salary + £40,000 dividends
Dividend tax: £3,119 | Effective: 7.8%
Dividend vs Salary Optimiser
Compares 3 extraction scenarios for owner-managers: all salary, optimal salary + dividends, and all dividends. Shows total tax and net take-home.
ITA 2007; CTA 2010; SSCBA 1992 (combined analysis)
Company profit: £80,000
Optimal: £12,570 salary + £52,430 divs = £61,847 net
IR35 Cost Comparison
Inside IR35 vs outside IR35 vs permanent employment. Net take-home after Employer NIC, Employee NIC, income tax, and corporation tax.
ITEPA 2003, Part 2, Ch.8 (intermediaries legislation)
Day rate: £550, 220 days/yr
Outside: £86K net | Inside: £72K | Perm: £68K
5 tools
Employment & HR
Salary Cost
Gross salary to total employer cost: Employer NIC (13.8% above £5,000), auto-enrolment pension (3% qualifying earnings), Apprenticeship Levy (0.5% above £3M).
SSCBA 1992, s.9; Pensions Act 2008, s.3 (auto-enrolment)
Gross salary: £45,000
Employer NIC: £5,520 | Pension: £978 | Total: £51,498
Redundancy Pay
Statutory redundancy: age-banded calculation (0.5/1.0/1.5 weeks per year of service), capped at £643/week, maximum 20 years service.
ERA 1996, s.162; Employment Rights (Increase of Limits) Order 2025
Age 42, 8 years service, £700/wk salary
Statutory: £5,787 (9 weeks at £643 cap)
Holiday Entitlement
Pro-rata holiday for part-year and part-time workers. 12.07% accrual method for irregular hours and part-year contracts (WTR 1998 post-Harpur Trust).
Working Time Regulations 1998, reg.13 & 13A
3 days/week, started 1 July
Entitlement: 8.4 days (pro-rata 5.6 weeks)
Notice Period
Statutory minimum notice: 1 week for 1 month to 2 years service, then 1 week per year up to 12 weeks maximum.
ERA 1996, s.86
Service: 6 years, 3 months
Statutory minimum: 6 weeks
Right to Work Checker
Nationality and visa type to required document list, online check eligibility, and follow-up date for time-limited permissions.
Immigration, Asylum and Nationality Act 2006, s.15; Home Office RTW guidance
Nationality: Nigerian, Skilled Worker visa
Online check (share code) | Follow-up: visa expiry
3 tools
Legal & Compliance
VAT Threshold
Rolling 12-month taxable turnover check against £90,000 registration threshold. Forward-looking 30-day projection for anticipated breaches.
VATA 1994, Sch.1 para.1 (registration threshold)
Last 12 months: £82,000, next month est: £12K
Warning: projected breach in 1 month (£94K)
Statutory Interest
Late Payment of Commercial Debts: Bank of England base rate + 8% simple interest. Plus fixed compensation (£40/£70/£100 by debt size).
Late Payment of Commercial Debts (Interest) Act 1998, s.4 & s.5A
Debt: £5,000, 90 days overdue
Interest: £164.38 + £70 compensation = £234.38
Company Ratios
Profitability (gross/net margin, ROCE), liquidity (current ratio, quick ratio), and gearing (debt-to-equity, interest cover) from accounts data.
Companies Act 2006, s.396 (statutory accounts); FRS 102 (reporting standards)
Revenue: £2M, Net profit: £200K, Assets: £800K
Net margin: 10% | Current ratio: 1.8 | ROCE: 25%
Every calculation cites its source
These tools run as deterministic code — not LLM generation. When an AI agent calls a calculator, the result is exact. Rates and thresholds are updated when legislation changes, not when a model is retrained.