Emily Thorne
Personal Finance and Property Specialist
Emily reviews Calculio's finance and tax content for accuracy and clarity. She has a background in mortgage and property finance, and focuses on making sure our guides reflect current HMRC and lender practice.
Emily's background is in mortgage and property finance, which means she has spent a lot of time in the detail that most calculators skip over: how lenders actually assess affordability, why stamp duty bands catch people out, and where official guidance leaves room for genuine confusion. At Calculio she reviews every finance and tax guide before publication, checking the figures against current HMRC and lender practice and flagging anything that's gone stale since the last Budget. She's particularly picky about worked examples, since a calculator is only as trustworthy as the maths behind its sample case.
How Emily works
Every calculator and guide Emily writes or reviews follows the same process: research current UK rates, thresholds and rules from primary government or NHS sources, build and test the calculation logic against known worked examples, then write a plain English explanation before publishing. Content is revisited whenever the underlying rates change, typically around the Spring and Autumn Budget or the start of a new tax year. Full detail on this process is on our About page.
Conflicts of interest
Calculio is independent and does not accept payment from any bank, lender, insurer, tax firm or other financial product provider to influence a calculator's figures or a guide's content. Revenue comes from advertising shown alongside our content, not from any product Emily Thorne writes about.
Editorial contact
Spotted an error or have a correction? Contact the editorial team via our contact page or at hello@calculio.co.uk.
Articles reviewed by Emily Thorne
Marriage Allowance UK 2026/27: Eligibility, Backdating Rules, and How to Claim
How the £1,260 Personal Allowance transfer works, who qualifies in 2026/27, backdating rules for a £1,260 refund, and the lower earner tax trap explained.
Capital Gains Tax UK 2026/27: How Much Will You Pay?
What counts as a capital gain, the £3,000 annual exempt amount, the 18% and 24% rates, and a full worked example on selling a rental property.
UK Inheritance Tax Explained: Thresholds, Rates and How to Reduce Your Bill
The nil-rate band, the residence nil-rate band, how the 7-year gift rule works, and a worked example on a £950,000 estate left to children.
Corporation Tax for Small UK Companies: Rates, Marginal Relief and a Worked Example
The 19% small profits rate, the 25% main rate, how marginal relief tapers the two together, and a worked example for a company on £100,000 profit.
ISA Guide 2026/27: Cash, Stocks and Shares, Lifetime or Junior, Which Should You Pick?
The £20,000 ISA allowance, how the four main ISA types differ, how the Lifetime ISA's 25% bonus works, and a worked example against taxable savings.
BusinessSalary vs Dividends: How UK Limited Company Directors Should Pay Themselves in 2026/27
How Income Tax, National Insurance and Corporation Tax interact when you pay yourself salary versus dividends, with a worked £10,000 example and the small-salary strategy most directors use.
FinanceHow Much Mortgage Can I Afford in the UK in 2026?
Learn how lenders use income, outgoings, deposits and interest rates to assess mortgage affordability, with a clear worked example and practical checks.
UK Student Loan Repayment 2026: Plans 1, 2, 4, 5 and Postgraduate Explained
Repayment thresholds and rates for every UK student loan plan, a worked example on a £35,000 salary, how interest and write-off periods work, and whether overpaying makes sense.
The Complete UK Child Benefit Guide 2026
Current Child Benefit rates for 2026/27, how the High Income Child Benefit Charge works between £60,000 and £80,000, and why it can still be worth claiming.
How Much Maternity Pay Will You Get in the UK 2026
Statutory Maternity Pay rates for 2026/27, what happens after week 39, enhanced employer schemes, and Maternity Allowance for the self-employed.
UK Redundancy Rights and Pay Explained for 2026
Statutory redundancy pay by age band, notice periods, the £30,000 tax-free limit, enhanced packages, and what to check before signing anything.
Understanding UK Sick Pay: Your Rights Explained
The new 2026 SSP rate and day-one rules, how company sick pay schemes usually work, and what self-employed workers can claim instead.
The Winter Fuel Payment: Everything You Need to Know for 2026
Who qualifies for the Winter Fuel Payment in 2026/27, how much you could get, the income clawback rules, and other winter energy support to check.
The Complete UK Council Tax Guide for 2026/27
Council tax bands A to H explained, how your bill is calculated, who gets a discount or exemption, and what happens if you do not pay.
How to Reduce Your UK Energy Bills in 2026
The Ofgem price cap explained, room-by-room ways to save, which home improvements actually pay back, and the grants and schemes worth checking.
FinanceHow Much Stamp Duty Will I Pay in 2026? UK SDLT Rates Explained
Full 2026 SDLT rate tables for first-time buyers, home movers and additional properties, plus Scotland's LBTT and Wales's LTT, with worked examples throughout.
TaxUK Income Tax 2026/27: Bands, Rates, and How Much You'll Pay
Personal Allowance, Basic, Higher and Additional Rate bands for 2026/27, plus Scotland's separate bands and the 60% tax trap explained with real numbers.
FinanceHow Much Deposit Do I Need for a Mortgage in 2026?
Minimum deposit requirements by LTV tier, government schemes like the LISA and Mortgage Guarantee Scheme, and how much a bigger deposit really saves.
TaxThe Complete UK Self-Employed Tax Guide for 2026/27
Income Tax, Class 2 and Class 4 National Insurance, allowable expenses and payments on account, explained in plain English with a full worked example.
FinanceCompound Interest Explained: The Simple Formula That Makes You Rich Slowly
The formula behind compound interest, why starting early beats saving more later, and how the same maths that grows your savings can grow your debt.
How Much Is My State Pension Worth in 2026? UK State Pension Guide
The full new State Pension amount for 2026/27, how 35 qualifying years work, State Pension age changes, deferring, and what married couples can inherit.
The Real Cost of Buying Your First Home in the UK 2026
Deposit, stamp duty, solicitor and survey fees, mortgage fees, insurance and moving costs, all worked through on a real £275,000 first home example.
How to Calculate Your True Hourly Rate as a UK Freelancer
Why your gross hourly rate is misleading, and a simple formula to work out what you actually need to charge once tax, expenses and admin time are counted.