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 |
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| 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 |
