No. Income tax you only pay the percentage of the bracket you’re in. So (made up numbers here) if you earn 100k and the bracket changes every 40k then the first 40k will be taxed at the first bracket. The second 40k at the second bracket, and the remaining 20k at the third bracket. This means there’s no incentive to game income tax because if you narrowly slide into the next bracket then you only pay the higher tax rate for that margin you’ve gone over.

Whereas the capital gains and stamp duty go from (again made up numbers) 0% on 15k to 15% on anything above 15k. So if you had 15k you get taxed nothing. But if you get 15,001 then you pay 15% on ~15k (just by gaining an extra £1) rather than 15% on £1 (like how income tax works). Thus that extra £1 actually ends up costing you _a lot_ more in tax than it’s face value. And thus why people game such taxes to slide under the threshold in ways that doesn’t make sense with income tax.