Main personal allowances and reliefs

21/22

20/21

Personal allowance*

£12,570

£12,500

Marriage/civil partner’s transferable allowance

£1,260

£1,250

Married couple’s/civil partner’s allowance at 10%†
(if at least one born before 6/4/35)                        

– maximum

£9,125

£9,075

– minimum

£3,530

£3,510

Blind person’s allowance

£2,520

£2,500

Rent-a-room relief

£7,500

£7,500

Property allowance

£1,000

£1,000

Trading allowance

£1,000

£1,000

UK taxpayers excluding Scottish taxpayers’ non-dividend, non-savings income

21/22

20/21

20% basic rate on first slice of taxable income up to

£37,700

£37,500

40% higher rate on first slice of taxable income over

£37,700

£37,500

45% additional rate on taxable income over

£150,000

£150,000

Scottish taxpayers – non-dividend, non-savings income

21/22

20/21

19% starter rate on taxable income up to

£2,097

£2,085

20% basic rate on next slice up to

£12,726

£12,658

21% intermediate rate on next slice up to

£31,092

£30,930

41% higher rate on next slice up to

£150,000

£150,000

46% top rate on income over

£150,000

£150,000

All UK taxpayers

Starting rate at 0% on band of savings income up to**

£5,000

£5,000

Personal savings allowance at 0%: Basic rate
Higher rate
Additional rate

£1,000
£500
£0

£1,000
£500
£0

Dividend allowance at 0%: All individuals

£2,000

£2,000

Tax rates on dividend income: Basic rate

7.5%

7.5%

                                              Higher rate 

32.5%

32.5%

                                              Additional rate 

38.1%

38.1%

Trusts: Standard rate band generally

£1,000

£1,000

Rate applicable to trusts: Dividends

38.1%

38.1%

                                Other income

45%

45%

High Income Child Benefit Charge: 1% of benefit per £100 of adjusted net income between £50,000 – £60,000

Non-domicile remittance basis charge after UK residence in at least:

21/22

20/21

7 of the last 9 tax years
12 of the last 14 tax years

£30,000
£60,000

£30,000
£60,000