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Class 1  20/21 Employee Employer NICs rate 12% 13.8% No NICs for employees generally on the first £183 pw £169 pw No NICs for younger employees* on the first £183

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20/21 19/20 Total Individual Savings Account (ISA) limit excluding JISAs £20,000 £20,000 Lifetime ISA  £4,000 £4,000 Junior ISA (JISA) and Child Trust Fund £9,000 £4,368 Venture Capital Trust (VCT) at

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  Weekly Annual New state pension – where state pension age reached after 5/4/16 £175.20 £9,110.40 Basic state pension – single person* £134.25  £6,981.00 Basic state pension – spouse/civil partner*

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  20/21 19/20 Lifetime allowance £1,073,100 £1,055,000 Money purchase annual allowance £4,000 £4,000 Annual allowance* £40,000 £40,000 Annual allowance charge on excess   Applicable tax rate(s) on earnings Lifetime allowance charge

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  UK taxpayers excluding Scottish taxpayers’ non-dividend, non-savings income  20/21 19/20 20% basic rate on first slice of taxable income up to £37,500 £37,500 40% higher rate on first slice

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Income Tax, NIC and Capital Gains Tax – Self-Assessment 31 Jan in tax year Following 31 July Following 31 Jan } · Normally 50% of previous year’s income tax (less

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Weekly rates and taxable unless stated otherwise. Benefits marked † below are affected by the phasing in of Universal Credit. Attendance Allowance (non-taxable benefit) Higher rate £87.65 Lower rate £58.70

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Plant & machinery 100% annual investment allowance (1st year) 1/1/19 to 31/12/20 £1,000,000 Enterprise zone plant and machinery (max €125m per project) 100% Plant and machinery (annual reducing balance) 18%

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Cars and vans first 10,000 miles 45p per mile thereafter 25p per mile Qualifying passenger 5p per mile Motorcycles 24p per mile Bicycles 20p per mile

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19/20 18/19 Zero emission: chargeable amount £2,058 £1,340 Other vans:chargeable amount £3,430 £3,350 Fuel:chargeable amount £655 £633

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Taxable amount based on car’s list price when new Charge varies according to CO2 emissions in g/km For diesels that do not meet the RDE2 standards, add 4% to petrol

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Standard rate 20% Reduced rate e.g. on domestic fuel 5% Registration level since 1/4/17 £85,000 Deregistration level since 1/4/17 £83,000 Flat rate scheme turnover limit £150,000 Cash and annual accounting