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James Whitfield

Content Editor at Calculio

UK personal financeProperty and tax contentConsumer guides

James writes and edits Calculio's calculator guides, turning HMRC, DVLA and NHS rules into clear, practical explainers. He has spent several years writing about UK personal finance and everyday consumer topics, with a particular focus on making tax and property rules easier to follow.

James got into personal finance writing the way a lot of people do: by getting frustrated trying to work out his own tax return and mortgage paperwork, and deciding there had to be a clearer way to explain it. That turned into a career writing about UK money matters, mostly tax, property and everyday consumer questions, for readers who want a straight answer without wading through a government PDF first. He edits every guide on Calculio before it goes live, checking that the numbers match the source and that the explanation would actually make sense to someone reading it on their phone in a hurry.

How James works

Every calculator and guide James 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 James Whitfield 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 written by James Whitfield

Calculio guide explaining UK Marriage Allowance rules, eligibility and backdating for 2026/27Tax

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.

5 September 20266 min read
Calculio guide to UK Capital Gains Tax rates and allowances for 2026/27Tax

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.

21 August 20267 min read
Calculio guide to UK Inheritance Tax thresholds and rates for 2026/27Tax

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.

21 August 20267 min read
Calculio guide to UK Corporation Tax rates and marginal relief for 2026/27Business

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.

21 August 20266 min read
Calculio guide comparing Cash, Stocks and Shares, Lifetime and Junior ISAs for 2026/27Finance

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.

21 August 20266 min read
UK limited company director reviewing salary and dividend paperwork for 2026/27Business

Salary 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.

20 August 20265 min read
Person planning meals and tracking calories based on their TDEE and BMRHealth

TDEE vs BMR: How Many Calories Do You Actually Need Each Day?

What BMR and TDEE actually measure, the Mifflin-St Jeor formula used to estimate both, and a worked example showing exactly how activity level changes your daily calorie needs.

20 August 20265 min read
Couple reviewing their mortgage affordability and household budget in a UK homeFinance

How 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.

17 August 20265 min read
Calculio guide to UK student loan repayment plans and thresholds for 2026Education

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.

13 August 20266 min read
Calculio guide to UK Child Benefit and the High Income Child Benefit Charge for 2026Finance

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.

8 August 20269 min read
Calculio guide to UK maternity pay and Statutory Maternity Pay rates for 2026/27Tax

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.

8 August 20269 min read
Calculio guide comparing electric and petrol car costs in the UK for 2026Motoring

Is an Electric Car Cheaper Than Petrol in the UK in 2026?

Upfront price, running costs, charging practicalities, depreciation and the mileage break-even point that decides whether an EV actually saves you money.

1 August 20266 min read
Calculio guide to UK redundancy rights and pay for 2026Tax

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.

1 August 20266 min read
Calculio guide to UK sick pay rights and Statutory Sick PayTax

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.

1 August 20266 min read
Calculio guide to the UK Winter Fuel Payment for 2026/27Finance

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.

1 August 20265 min read
Calculio guide to UK council tax bands and bills for 2026/27Home

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.

29 July 20269 min read
Calculio guide to reducing UK gas and electricity bills in 2026Home

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.

29 July 20269 min read
UK terraced houses with stamp duty calculator overlay for 2026Finance

How 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.

25 July 20269 min read
UK income tax bands and rates 2026/27 with HMRC illustrationTax

UK 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.

25 July 20265 min read
First-time buyer saving for UK mortgage deposit in 2026Finance

How 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.

25 July 20265 min read
UK car tax VED rates 2026 with fuel type breakdownMotoring

UK Car Tax Rates 2026: Complete VED Guide by Fuel Type

First-year and standard VED rates for every fuel type in 2026, including the rule change that means electric vehicles now pay car tax too.

25 July 20265 min read
Healthy BMI range chart for UK adults according to NHSHealth

BMI Calculator UK: What's a Healthy BMI for Adults?

NHS BMI categories for adults, healthy weight ranges by height, how thresholds differ by ethnicity, and why BMI works best alongside other measures.

25 July 20265 min read
Self-employed sole trader working out UK tax for 2026/27Tax

The 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.

25 July 202611 min read
Compound interest growth chart showing savings compounding over timeFinance

Compound 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.

25 July 20266 min read
London ULEZ and Congestion Charge zone sign for driversMotoring

Driving in London 2026: ULEZ, Congestion Charge, and What You Actually Pay

Who pays the ULEZ and Congestion Charge, how much it costs combined, which vehicles are exempt, and how the daily cost adds up over a working month.

25 July 20265 min read
Calculio guide to the UK State Pension for 2026Finance

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.

25 July 20266 min read
Calculio guide to the real cost of buying your first UK homeFinance

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.

25 July 20265 min read
Calculio guide to calculating your true freelance hourly rateTax

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.

25 July 20266 min read