Collection

Rates and allowances: HM Revenue and Customs

• From: HM Revenue & Customs
• Part of: Tax agent and adviser guidance
• Published: 7 August 2014
• Last updated: 5 May 2015, see all updates

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

   • 26 April 2017
   • Guidance

2. Rates and allowances: National Insurance contributions

   • 6 April 2017
   • Guidance

Rates and thresholds for employers

1. Rates and thresholds for employers 2017 to 2018

   • 25 August 2017
   • Guidance

2. Rates and thresholds for employers 2016 to 2017

   • 25 August 2016
   • Guidance

3. Rates and thresholds for employers 2015 to 2016

   • 25 February 2016
   • Guidance

4. Rates and thresholds for employers 2014 to 2015

   • 28 May 2015
   • Guidance

5. Rates and allowances: travel - mileage and fuel allowances

   • 6 April 2017
   • Guidance

6. Advisory Fuel Rates

   • 25 August 2017
   • Guidance

7. Rates and allowances: beneficial loan arrangements - HMRC official rates

   • 6 April 2017
   • Guidance

Buying, selling or inheriting property or other assets

1. Rates and Allowances: Capital Gains Tax

   • 6 April 2017
   • Guidance

2. Rates and allowances: Stamp Duty Land Tax

   • 17 February 2016
   • Guidance

Tax credits, Child Benefit and Guardian's Allowance

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

   • 6 April 2017
   • Guidance

Other taxes and levies

1. Rates and allowances: Aggregates Levy

   • 1 April 2017
   • Guidance

2. Rates and allowances: Climate Change Levy

   • 17 May 2016
   • Guidance

3. Rates and allowances: compensatory interest rate for Inward Processing Relief and Temporary Admission

   • 20 April 2016
   • Guidance

4. Rates and allowances: Corporation Tax

   • 1 April 2017
   • Guidance

5. Rates and allowances: Insurance Premium Tax

   • 4 August 2017
   • Guidance

6. Rates and allowances: Landfill Tax

   • 1 April 2017
   • Guidance

7. VAT rates on different goods and services

   • 12 May 2017
   • Guidance

HMRC exchange rates

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

   • 20 April 2017
   • Guidance

2. HMRC exchange rates for 2017: monthly

   • 29 August 2017
   • Guidance

3. HMRC exchange rates for 2016: monthly

   • 28 November 2016
   • Guidance

4. HMRC exchange rates for 2016: weekly amendments

   • 25 April 2016
   • Guidance

5. HMRC exchange rates for 2015: monthly

   • 24 December 2015
   • Guidance

6. HMRC exchange rates for 2015: weekly amendments

   • 24 December 2015
   • Guidance

7. HMRC exchange rates for 2014: monthly

   • 31 December 2014
   • Guidance

8. HMRC exchange rates for 2014: weekly amendments

   • 31 December 2014
   • Guidance

9. HMRC exchange rates for 2013: monthly

   • 1 January 2013
   • Guidance

10. HMRC exchange rates for 2012: monthly

    • 1 January 2012
    • Guidance

Excise duties

1. Rates and allowances: Air Passenger Duty

   • 6 April 2017
   • Guidance

2. Rates and allowances: Excise Duty - Alcohol Duty

   • 13 March 2017
   • Guidance

3. Rates and allowances: Excise Duty - Gambling Duty

   • 17 October 2016
   • Guidance

4. Rates and allowances: Excise Duty - Hydrocarbon oils

   • 1 January 2014
   • Guidance

5. Rates and allowances: Excise Duty - Tobacco Duty

   • 8 March 2017
   • Guidance

6. Rates and allowances: monthly euro conversion rates for calculating Customs Duty

   • 18 September 2017
   • Guidance

HMRC interest rates for late and early payments

1. Rates and allowances: HMRC interest rates for late and early payments

   • 15 August 2016
   • Guidance

Document information

Published: 7 August 2014

Updated: 5 May 2015

+ full page history

1. 5 May 2015 The 2015 to 2016 rates and thresholds for employers have been added.
2. 14 November 2014 Addition of link to National Archive page on rates and allowances for previous years.
3. 7 August 2014 First published.

From: HM Revenue & Customs

Part of: Tax agent and adviser guidance