References
HMRC (2025) Income Tax: introduction. Available at: https://www.gov.uk/income-tax/how-you-pay-income-tax (Accessed 16 July 2025).
HMRC (2025) Income Tax rates and Personal Allowances. Available at: https://www.gov.uk/income-tax-rates (Accessed 16 July 2025).
HMRC (2025) Tax on savings interest. Available at: https://www.gov.uk/apply-tax-free-interest-on-savings (Accessed 16 July 2025).
7.3 National Insurance contributions

