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

 

image