Model assumptions — 2026/27 UK rates used in this calculator
Sourced from HMRC/gov.uk rates and allowances and the House of Commons Library briefing on 2026/27 direct taxes. This is a planning illustration, not tax advice — figures are simplified and every real case should be checked with a qualified adviser before acting on it.
Career timeline
Add a stage for each phase of the player's career. Each stage shows what the three tiers are worth per year at that point — change the league, salary, expenses or endorsement income and everything recalculates immediately.
Lifetime totals
Every stage's per-year numbers, multiplied by years in that stage, added up across the whole timeline above.
Tier 3 — long-term growth assumptions
These two settings drive the "lifetime Tier 3 advantage" figure above — how long the money stays invested, and what growth rate to assume.
%
Tier 3 growth comparison assumes retained company profits (feeding into a Ltd company, later a Family Investment Company) compound at the assumed rate with corporation tax already deducted up front, and no further tax drag during the holding period — realistic for a diversified portfolio held inside the company, though actual figures depend on the assets held and would need specialist advice. The personal route assumes the after-tax amount is invested outside a tax wrapper and compounds at the same rate, with Capital Gains Tax applied to the gain only when it's sold at the end of the period. Tier 2's comparison assumes the same growth rate for all three routes (pension, ISA, general account) and doesn't model ongoing platform/fund charges. Neither of these is a forecast — they're simplified illustrations to show the shape of the advantage, not a number to plan around exactly.