Where can I find an example showing that the BR tax band is after PAllowances
This is going to sound like a stupid one, but then again they are often the hardest to solve.
An employee has given me a table which shows taxable income in the basic rate band of £35000. He gets £40,000 salary and is worrying about 40% tax. I have tried to explain that this is the first £35,000 of TAXABLE income (ie above his personal allowance) but he is not convinced. I've tried everywhere "official" to find something that gives an example to shows him but all I can find is separte tables showing the taxable bands. Even a worked exmaple will be good.