Main Personal Allowances and Reliefs
Main personal allowances and reliefs | 19/20 | 18/19 | |
Personal allowance* | £12,500 | £11,850 | |
Married partners’ / Civil partners’ transferable allowance | £1,250 | £1,190 | |
Married couples’ / Civil partners’ allowance at 10%† (if at least one born before 6/4/35) |
– maximum – minimum |
£8,915 | £8,695 |
£3,450 | £3,360 | ||
Blind person’s allowance | £2,450 | £2,390 | |
Rent-a-room relief | £7,500 | £7,500 | |
Property allowance | £1,000 | £1,000 | |
Trading allowance | £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 £29,600 (£28,900 for 2018/19), until minimum reached |
Non-domicile remittance basis charge after UK residence in at least: | 19/20 | 18/19 |
7 of the last 9 tax years 12 of the last 14 tax years |
£30,000 £60,000 |
£30,000 £60,000 |