Original document : https://www.gov.uk/government/publications/rates-and-allowances-income-tax

Change description : 2025-04-06 00:15:00: Rates, allowances and duties have been updated for the tax year 2025 to 2026. [Guidance and regulation]

Showing diff : 2024-08-14 09:48:46.877101947 +00:00..2025-04-05 23:16:25.857907985 +00:00

Guidance

Rates and allowances for Income Tax

Find the rates and allowances for Income Tax including the previous 3 tax years.

Update history

2025-04-06 00:15
Rates, allowances and duties have been updated for the tax year 2025 to 2026.

2024-08-14 10:48
The personal allowance rate for 2021 to 2022 has been corrected to £12,570. The basic tax rate for England, Northern Ireland Wales for 2021 to 2022 has been corrected to £37,700. The higher tax rate for England, Northern Ireland Wales for 2021 to 2022 has been corrected to £37,701.

2024-01-15 12:11
The historical and future rates section has been updated for a Scottish Budget announcement on 19 December 2023.

2023-12-14 11:30
Scotland tax rates and bands table has been updated to confirm that the 42% higher rate and the 47% top rate for Income Tax is for the 2023 to 2024 tax year.Corrected England, Northern Ireland and Wales additional rate for Income Tax for the 2020 to 2021 tax year to over £150,000.Corrected the Income Tax starting rate for savings for England, Northern Ireland, Wales and Scotland to 0%.

2023-04-06 00:15
Rates, allowances for Income Tax have been updated for the tax year 2023 to 2024.

2022-12-09 13:09
The rates for tax on dividends have been updated.

2022-04-13 10:51
The tax rates and bands table has been updated. Basic rate band values for England & Northern Ireland and Wales have been corrected from £37,000 to £37,700.

2022-04-06 09:00
Rates, allowances and duties have been updated for the tax year 2022 to 2023.