NHS Pay
NHS Staff April 2027 Changes Checklist
Independent guidance — not affiliated with NHS England or DHSC
This page is for NHS staff, pensioners and families who want a dated list of what changes in April 2027, without the rumours. April is when the tax year starts (6 April 2027), when the NHS pension increase is applied and when the next pay year begins, so it is when several things land at once. The first list holds only changes that already have a government source, each with a date, a source and a plain "what to do". Everything else is in a separate, clearly labelled watch list. FrontlinePay is independent.
Short answer
Status as of 21 October 2026. Confirmed for April 2027: Inheritance Tax on most unused pension funds (6 April 2027, in Finance Act 2026), higher savings and new property income tax rates (6 April 2027, in Finance Act 2026), Making Tax Digital for people with over £30,000 of self-employment and property income (6 April 2027), student loan threshold changes, a lower cash ISA limit for under-65s (announced), and the yearly NHS pension increase (by NHSBSA's rule, from 12 April 2027, percentage not yet confirmed). Income tax and National Insurance thresholds are not changing. Not confirmed: the 2027/28 NHS pay award (the government's evidence plans for 2.4%) and its date, the National Living Wage for April 2027, 2027 to 2028 statutory pay rates, and anything announced at the 28 October Budget.
Current phase
Part-confirmed
Next check: the Budget
28 October 2026
Tax year starts
6 Apr
2027. Most of the confirmed tax changes start that day
Pension increase
3.5% CPI
September CPI. The increase itself is not yet confirmed
Pay award 2027/28
Not known
Govt evidence plans 2.4%; no award or date
Get the April 2027 changes by email as they are confirmed
One email each time a watch-list item is confirmed: the pay award, the minimum wage, the pension increase.
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The dates in order
| Date | What | Status |
|---|---|---|
| 28 October 2026 | Autumn Budget | Confirmed date |
| 1 January 2027 | Employment Rights Act: unfair dismissal after six months, fire and rehire protections (January) | Date stated by GOV.UK |
| 1 April 2027 | Start of the pay year; date minimum wage rates change; the usual effective date of Agenda for Change awards | Rates and award not confirmed |
| 6 April 2027 | Start of the 2027 to 2028 tax year: Inheritance Tax on pensions, savings and property tax rates, Making Tax Digital, cash ISA limit, student loan thresholds | See below |
| 12 April 2027 | NHS Pension yearly increase applies (first Monday after 5 April, our reading) | Rule confirmed, figure pending |
Confirmed changes
Each card has a status. "In law" means it is in an Act. "HMRC requirement" means HMRC states it as a rule that applies. "Announced policy" means the government has published it but we have not confirmed its final legal status. Each has a link to the source.
NHS Pension: the yearly increase
Rule confirmed, figure pendingDate: 12 April 2027 (first Monday after 5 April, our reading of NHSBSA's rule) For: people who already draw an NHS pension
What: September 2026 CPI was 3.5% (ONS, 21 October 2026). The increase follows it, but the Government has not yet confirmed the April 2027 figure.
What to do: Nothing yet. Use the pension increase estimator, and note the increase is proportionate for pensions in payment for less than a year.
Source: our pension increase page, which cites NHSBSA and GOV.UK.
Employment Rights Act: January 2027, not April
Announced policyDate: 1 January 2027 For: All staff
What: GOV.UK's timeline lists the unfair dismissal qualifying period falling to six months for dismissals from 1 January 2027, fire and rehire protections and a duty to tell workers about union membership in January 2027. It lists no April 2027 item. Flexible working, bereavement leave and guaranteed hours are listed for 2027 without a month.
What to do: See the dated timeline and check any date against GOV.UK.
Resident doctors: further pay and fee changes in England
Announced policyDate: By April 2027 For: Resident doctors in England
What: The June 2026 offer, accepted by BMA members on 29 June 2026, says the nodal point increases are fully delivered by April 2027, with the 2027/28 DDRB award paid on top. Portfolio fees and Royal College membership fees are covered from April 2027 and academic flexible pay premia rise from £5,614 to £10,000.
What to do: Check your nodal point and the fee reimbursement process with your employer.
Source: BMA: the June 2026 offer
Income tax and National Insurance thresholds do not change
Announced policyDate: 6 April 2027 For: Everyone paid through PAYE in England, Wales and Northern Ireland
What: The Personal Allowance (£12,570), the higher-rate threshold (£50,270) and the employee National Insurance thresholds are held at current levels until April 2031. Employee rates stay 8% and 2%. The employer secondary threshold (£5,000) is held too. Scotland sets its own income tax bands.
What to do: Nothing. If you are on the standard code 1257L, expect it to stay. Check your April payslip tax code. The Budget on 28 October is the one thing that could change this.
Source: GOV.UK: Budget 2025 document
Inheritance Tax on unused pension funds and death benefits
In lawDate: 6 April 2027 For: NHS Pension members and their families, especially anyone with a nominee, AVC or other pension pot
What: Most unused pension funds and pension death benefits come into scope of Inheritance Tax from 6 April 2027. It is legislated in Finance Act 2026. Our guide covers how it applies to the NHS scheme.
What to do: Read how it applies to the NHS scheme, and check your nomination details are up to date.
Source: GOV.UK: Inheritance Tax on pensions, technical note 2
Higher income tax rates on savings and new rates on property income
In lawDate: 6 April 2027 For: Savers and landlords. Dividend rates already rose by 2 percentage points in April 2026
What: Savings income tax rates rise by 2 percentage points (to 22% basic, 42% higher and 47% additional). Property income gets its own rates of 22%, 42% and 47% in England, Wales and Northern Ireland. The starting rate for savings and the Personal Savings Allowance are unchanged. Both are in Finance Act 2026.
What to do: If you have savings interest above your allowance or rental income, budget for the higher rate from the 2027 to 2028 tax year.
Source: GOV.UK: changes to tax rates for property, savings and dividend income
Making Tax Digital for Income Tax
HMRC requirementDate: 6 April 2027 For: Anyone with self-employment or property income, such as locum, freelance or landlord income, above £30,000 in 2025 to 2026
What: You must use Making Tax Digital for Income Tax from 6 April 2027 if your qualifying income from self-employment and property was over £30,000 in the 2025 to 2026 tax year. The threshold falls to £20,000 from 6 April 2028.
What to do: Add up gross self-employment and property income for 2025 to 2026 now. If over £30,000, choose software before April.
Source: GOV.UK: find out if and when you need to use MTD for Income Tax
Cash ISA limit for under-65s falls to £12,000
Announced policyDate: 6 April 2027 For: Savers under 65
What: The cash part of the £20,000 annual ISA limit falls to £12,000 for under-65s from 6 April 2027. People aged 65 and over keep £20,000. Transfers from stocks and shares ISAs into cash ISAs are blocked for under-65s and a flat charge applies to interest on cash held in some non-cash ISAs. The overall £20,000 limit is unchanged. GOV.UK published the policy on 17 September 2026. We could not confirm from GOV.UK that the regulations are made, so check.
What to do: If you plan to put a lump sum into a cash ISA, note that the change is due to start on 6 April 2027, and check the final rules on GOV.UK first.
Source: GOV.UK: Cash ISA limit reduction
Student loan repayment thresholds
Announced policyDate: 6 April 2027 For: People with Plan 1, Plan 2 or Plan 5 student loans from England
What: Plan 2 stays at £29,385, held for three years through 2029 to 2030, after the 2025 Budget. Plan 1 (currently £26,900) and Plan 5 (currently £25,000) thresholds rise with RPI from April 2027. We have not found the new amounts published.
What to do: Check the repayment line on your April and May payslips against your plan's new threshold when it is published.
Source: GOV.UK statistics: Student loan forecasts for England, methodology
NHS Pension and Inheritance Tax
How the April 2027 change applies to NHS Pension death benefits.
Update your nomination
How to check and update the beneficiary details on your NHS Pension.
NHS Pay Calculator
Your take-home under today's rules for your band and point.
Not changing in April 2027
Some things people expect to change in April 2027 do not, according to the sources above:
- • Income tax and employee National Insurance thresholds: held at current levels until April 2031 (announced at the 2025 Budget; only a new Budget could change it)
- • The salary sacrifice National Insurance cap: £2,000 a year, starting in April 2029, not 2027. Main NHS Pension contributions are not salary sacrifice
- • Employment Rights Act 2025: GOV.UK's timeline lists no April 2027 item, only January 2027 and unscheduled 2027 items
- • The Plan 2 student loan threshold: stays at £29,385
Watch list: not confirmed
⚠Nothing in this section is confirmed
These items are in the news or in a process that is still running. For each we say what is known, what is not, and where we looked. We do not give a number for anything that has not been published, and we will move an item to the confirmed list only when a government source confirms it.
The 2027/28 NHS pay award
Known: The review body round opened on 15 July 2026 and the government's evidence is due in the autumn. Awards are normally effective from 1 April.
Not known: The size of the award, the date it is announced and when it is paid. Whether a two-year deal with the NHS Staff Council changes the route.
Source: GOV.UK: NHS Pay Review Body remit letter 2027 to 2028
National Living Wage from 1 April 2027
Known: The rate is £12.71 now. The Low Pay Commission reports by the end of October 2026 on rates from 1 April 2027. Its April 2026 letter gave an indicative range of £13.02 to £13.34.
Not known: The rate the government sets, and whether the lowest Agenda for Change points need an interim uplift.
Statutory sick, maternity and paternity pay rates
Known: For 2026 to 2027, SSP is £123.25 a week (or 80% of average earnings if lower) and statutory maternity and paternity pay is £194.32 a week (or 90% of earnings if lower).
Not known: The 2027 to 2028 weekly rates. We found no announcement.
Source: GOV.UK: Rates and thresholds for employers 2026 to 2027
NHS Pension member contribution tiers for 2027/28
Known: The 2026/27 tiers are in force.
Not known: Whether the tiers or their pay thresholds change from April 2027. We found no announcement.
Source: NHS Employers (check for the member contributions circular)
The 28 October 2026 Budget
Known: The Budget is confirmed for that date. Thresholds, salary sacrifice and student loans are covered above as already announced.
Not known: Any new measure that starts in April 2027. We update this checklist after the Budget.
Source: GOV.UK: Chancellor's letter to the Treasury Committee
The 2027/28 DDRB award for doctors and dentists
Known: The DDRB also received a 2027/28 remit letter on 15 July 2026.
Not known: The size and timing of the award.
Source: HFMA: DHSC sends pay review remit letters for 2027/28
Scottish income tax rates and bands for 2027/28
Known: Scotland sets its own income tax rates and bands.
Not known: The 2027 to 2028 Scottish rates. We have not verified when the Scottish Budget is due.
More on the two biggest watch items: NHS pay award 2027/28: what to expect and when and Autumn Budget 2026: take-home and pensions.
A simple plan for March
- ✓ Check your pay point and increment date. Increments are separate from the annual award
- ✓ If you have side income from locum, freelance or rental work, add up your 2025 to 2026 gross income for the Making Tax Digital threshold
- ✓ Check your NHS Pension nomination and any other pension pot nominations before 6 April 2027
- ✓ If you have savings or a cash ISA plan, note the 5 April 2027 cut-off for the current cash ISA limit
- ✓ If you are a pensioner, expect the new rate in an NHS Pensions advice note after the increase is confirmed
- ✓ On your April and May payslips, check the tax code, student loan line and, if the award has been applied, your new pay point
Get the April 2027 changes by email as they are confirmed
We update this checklist on each confirmation and after the Budget, and email subscribers what moved.
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✓Why you can rely on this page
- ✓ Every confirmed item has a date, a government or official source and a plain action
- ✓ Unconfirmed items are in a separate watch list, with what is known and what is not
- ✓ The pension increase card reads from the same status file as our pension increase page, so it changes on CPI day without a rewrite
- ✓ FrontlinePay is independent and does not give tax or financial advice. See our editorial policy
Related guides
NHS Pension Increase April 2027
How the yearly increase is set and an estimator.
NHS Pension and Inheritance Tax
The 6 April 2027 change in full.
Autumn Budget 2026: Take-Home and Pensions
What the Budget could change in your payslip.
NHS Pay Award 2027/28
The review body round and what is not known.
Employment Rights Act 2025 Timeline
Every change with its date.
SSP Changes from April 2026
What changed last April for sick pay.
NHS Pay Rise 2026/27
The current award.
NHS Pension Contribution Rates 2026/27
The tiers in force now.
Frequently asked questions
What changes for NHS staff in April 2027? +
Will there be an NHS pay rise in April 2027? +
Do income tax thresholds change in April 2027? +
When is the NHS pension increase in April 2027? +
Will student loan repayments change in April 2027? +
What about statutory sick pay and the minimum wage in April 2027? +
Is anything from the Employment Rights Act 2025 due in April 2027? +
How often is this checklist updated? +
General information as of 21 October 2026. Not tax, legal or financial advice. Check GOV.UK, HMRC, NHSBSA or a regulated adviser before acting. FrontlinePay is independent and not affiliated with HMRC, NHS Pensions or the NHS.
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