Main personal allowances and reliefs | 22/23 | 21/22 |
Personal allowance* | £12,570 | £12,570 |
Marriage/civil partner’s transferable allowance | £1,260 | £1,260 |
Married couple’s/civil partner’s allowance at 10%† – maximum | £9,415 | £9,125 |
£3,640 | £3,530 | |
Blind person’s allowance | £2,600 | £2,520 |
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/civil partner’s allowance reduced by £1 for every £2 of adjusted net income over £31,400, until minimum reached
UK taxpayers excluding Scottish taxpayers’ non-dividend, non-savings income | 22/23 | 21/22 |
20% basic rate on first slice of taxable income up to | £37,700 | £37,700 |
40% higher rate on next slice of taxable income over | £37,700 | £37,700 |
45% additional rate on taxable income over | £150,000 | £150,000 |
Scottish taxpayers – non-dividend, non-savings income | 22/23 | 21/22 |
19% starter rate on taxable income up to | TBA | £2,097 |
20% basic rate on next slice up to | TBA | £12,726 |
21% intermediate rate on next slice up to | TBA | £31,092 |
41% higher rate on next slice up to | TBA | £150,000 |
46% top rate on income over | TBA | £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 | 8.75% | 7.5% |
Higher rate | 33.75% | 32.5% |
Additional rate | 39.35% | 38.1% |
Trusts: Standard rate band generally | £1,000 | £1,000 |
Rate applicable to trusts: Dividends | 39.35% | 38.1% |
Other income | 45% | 45% |
** Not available if taxable non-savings income exceeds the starting rate band
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: | 22/23 | 21/22 |
7 of the last 9 tax years 12 of the last 14 tax years | £30,000 £60,000 | £30,000 £60,000 |
West London
3 Brook Business Centre,
Cowley Mill Road,
Uxbridge, UB8 2FX
East London
London, E11 1GA
South London
London Bridge
73–81 Southwark Bridge Road,
London, SE1 0NQ
City London
London, EC2M 1JH
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