>>sefros+(OP)
Yes, once you go from 99,999 to 100,000 you lose 2000 per pre-school aged child you have and have to file your own tax returns for the privilege despite being PAYE.
>>sefros+(OP)
Also at £100k you start to lose your tax-free personal allowance. The commitment of successive governments to avoid raising taxes on "ordinary working people" has created a bizarrely inconsistent tax regime for above-average earners, where people earning £65k could end up paying a much higher marginal rate than people earning £165k.