Main personal allowances and reliefs | 16/17 | 17/18 |
£ | £ | |
Personal (basic) | 11,000 | 11,500 |
Personal reduced by £1 for every £2 of net income over | 100,000 | 100,000 |
Marriage / civil partners’ transferable allowance | 1,100 | 1,150 |
Married couples’ / civil partners’ allowance at 10%* – maximum (if at least one born before 6/4/35) – minimum | 8,355 3,220 | 8,445 3,260 |
Blind person’s allowance | 2,290 | 2,320 |
Rent-a-room tax-free income | 7,500 | 7,500 |
*Reduced by £1 for every £2 of income over £28,000 (£27,700 2016/17), until minimum reached. |
Non-domicile remittance basis charge after UK residence in at least: | 16/17 | 17/18 |
7 of the last 9 tax years 12 of the last 14 tax years 17 of the last 20 tax years | £30,000 £60,000 £90,000 | £30,000 £60,000 N/A |
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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