Not quite sure you've got your numbers right there guys. On the scales listed on PPJN, no F/Os should be paying higher rate tax (based solely on the basic pay). £6.5k tax free allowance, next £37.5k at 20%, thereafter 40%. So you have to earn circa £44k before you hit the 40% bracket, and then only on any amount over £44k. £26k for the first year is a bit of a shocker though