to ask when does higher rate tax at 40% kick in?

[ssd]

is it at £34, 371 and next year is £32, 000?

You have to add that 30-odd bit to the tax free allowance; the tables on HMRC are a bit confusing. So next year you get 9,440 tax free, then add that to the 32k, meaning the 40% rate kicks in when you earn £41,440.

ah right