Main Personal Allowances and Reliefs
| Main personal allowances and reliefs | 17/18 | 18/19 |
| Personal allowance* | £11,500 | £11,850 |
| Personal allowance reduced by £1 for every £2 of net income over | £100,000 | £100,000 |
| Marriage / Civil partner’s transferable allowance | £1,150 | £1,190 |
| Married couple’s / Civil partner’s allowance at 10%† – maximum (if at least one born before 6/4/35) – minimum |
£8,445 | £8,695 |
| £3,260 | £3,360 | |
| Blind person’s allowance | £2,320 | £2,390 |
| Rent-a-room relief | £7,500 | £7,500 |
| Property allowance and Trading allowance (each) | £1,000 | £1,000 |
| * Personal allowance reduced by £1 for every £2 of adjusted net income over £100,000 † Married couple's allowance reduced by £1 for every £2 of adjusted net income over £28,900 (£28,000 for 2017/18), until minimum reached |
| Non-domicile remittance basis charge after UK residence in at least: | 17/18 | 18/19 |
| 7 of the last 9 tax years 12 of the last 14 tax years |
£30,000 £60,000 |
£30,000 £60,000 |
