Unfortunately we have a one size fits all tax system and as it is complicated enough I cannot see it changing. Up until 3 years ago it was possible for a couple to earn over £100 k and pay no tax and very little NI. How ?. Form a limited company, Take a salary each to the value of their personal allowance say £11000. No tax. Take dividends out of the company up to the balance of basic rate say £32000, again no tax. Have Capital Gains up to another £11000, again tax free. Total income £54000 x 2 for a couple = £108000, no tax and only around £1000 in total NI. This gave a take home pay of around £107,000 tax free. If there was only 1 person working, and say it was for someone else and hence all subject to PAYE, as they have no choice, as to how they are paid, to have £107000 take home pay he/she would need to earn what, about £165000, taking in to account tax + NI,plus the loss of his personal allowance as he is deemed to be a high earner. The rules have changed now they tax dividends but as it’s at a lower rate with no NI there are still huge discrepancies depending on how you earn your money and how it is paid out.