Collection

Rates and allowances: HM Revenue and Customs

This collection brings together the main rates of tax and duty, interest rates, exchange rates and allowances published by HMRC.

You can find earlier rates and allowances published by HM Revenue and Customs (HMRC) on the National Archive website.

Income Tax and National Insurance

  1. Rates and allowances: Income Tax

    • Guidance
  2. Rates and allowances: National Insurance contributions

    • Guidance

Rates and thresholds for employers

  1. Rates and thresholds for employers 2015 to 2016

    • Detailed guide
  2. Rates and thresholds for employers 2014 to 2015

    • Detailed guide
  3. Rates and allowances: travel - mileage and fuel allowances

    • Guidance
  4. Advisory Fuel Rates

    • Guidance
  5. Rates and allowances: beneficial loan arrangements - HMRC official rates

    • Guidance

Buying, selling or inheriting property or other assets

  1. Rates and Allowances: Capital Gains Tax

    • Guidance
  2. Rates and allowances: Stamp Duty Land Tax

    • Guidance
  3. Rates and allowances: Inheritance Tax interest rates

    • Guidance
  4. Rates and allowances: Inheritance Tax thresholds

    • Guidance

Tax credits, Child Benefit and Guardian's Allowance

  1. Rates and allowances: tax credits, Child Benefit and Guardian's Allowance

    • Guidance

HMRC exchange rates

  1. HMRC foreign exchange rates: yearly averages and spot rates

    • Guidance
  2. HMRC exchange rates for 2015: monthly

    • Guidance
  3. HMRC exchange rates for 2015: weekly amendments

    • Guidance
  4. HMRC exchange rates for 2014: monthly

    • Guidance
  5. HMRC exchange rates for 2014: weekly amendments

    • Guidance
  6. HMRC exchange rates for 2013: monthly

    • Guidance
  7. HMRC exchange rates for 2012: monthly

    • Guidance