Tax Tables

Tax Guide 2017/18 (PDF 100KB)Rates and allowances – Income Tax

In response to requests from clients, we have provided a table of Income Tax Rates and Allowances.

We have also produced a handy Pocket Tax Guide to help you keep up with latest tax rates. This includes:

Income Tax, National Insurance Contributions, Capital Gains Tax, Inheritance Tax, Investment Allowances & Reliefs and Corporation Tax. The Guide also includes a schedule of Useful Dates.

Please note that this information is provided for guidance only.

Income Tax allowances

Personal allowances 2018-19 2017-18 2016-17
Personal Allowance for
people born after 5 April 1948 (1)
£11,850 £11,500 £11,000
Income limit for Personal
Allowance
£100,000 £100,000 £100,000
Personal Allowances for people born before 6 April 1948
Personal Allowance for people born between 6 April 1938 and 5 April 1948 (2)  

From 2016 to 2017, everyone gets the standard Personal Allowance.

Personal Allowance for people born before 6 April 1938
Income limit for Personal Allowance (3)
Other Allowances
Married Couple’s Allowance
– maximum amount
£8,695 £8,445 £8,355
Married Couple’s Allowance
– minimum amount
£3,360 £3,260 £3,220
Blind Person’s Allowance £2,390 £2,320 £2,290
  1. The Personal Allowance goes down by £1 for every £2 of income above the £100,000 limit. It can go down to zero.
  2. People born before 6 April 1948 may be entitled to a bigger Personal Allowance.
    From 2015 to 2016, people born after 5 April 1938 get the standard Personal Allowance.
  3. This Personal Allowance goes down by £1 for every £2 above the income limit.
    It won’t go below the standard Personal Allowance for that year.
    More guidance about Personal Allowances for people born before 6 April 1948 and pre 6 April 1938.

Income Tax rates and taxable bands

Band Rate Income after allowances
2018 to 2019
Income after allowances
2017 to 2018
Income after allowances
2016 to 2017
Starting rate for savings 10% (0% from 2015 to 2016) Up to £5,000 Up to £5,000 Up to £5,000
Starter rate in Scotland 19% £11,850 to £13,850
Basic rate in Scotland 20% £13,850 to £24,000 Up to £31,500 Up to £32,000
Basic rate in rest of UK 20% Up to £34,500 Up to £33,500 Up to £32,000
Intermediate rate in Scotland 21% £24,000 to £44,273
Higher rate in Scotland 41% £44,273 to £150,000 £31,501 to £150,000 £32,001 to £150,000
Higher rate in rest of UK 40% £34,501 to £150,000 £33,501 to £150,000 £32,001 to £150,000
Top rate in Scotland 46% Above £150,000
Rest of UK Additional rate 45% Over £150,001 Over £150,001 Over £150,001

Note: These tables are provided for guidance only.

Source: HM Revenue & Customs Tax Tables

See also: ISA Guide 2017-18