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.

Published 7 August 2014
Last updated 5 May 2015 — see all updates

• From: HM Revenue & Customs

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 for Income Tax
   • 1 May 2018
   • Guidance
2. Rates and allowances: National Insurance contributions
   • 6 April 2018
   • Guidance

Rates and thresholds for employers

1. Rates and thresholds for employers: 2018 to 2019
   • 24 August 2018
   • Guidance
2. Rates and thresholds for employers 2017 to 2018
   • 22 February 2018
   • Guidance
3. Rates and thresholds for employers 2016 to 2017
   • 25 August 2016
   • Guidance
4. Rates and thresholds for employers 2015 to 2016
   • 25 February 2016
   • Guidance
5. Rates and thresholds for employers 2014 to 2015
   • 28 May 2015
   • Guidance
6. Rates and allowances: travel - mileage and fuel allowances
   • 6 April 2017
   • Guidance
7. Advisory Fuel Rates
   • 24 August 2018
   • Guidance
8. Rates and allowances: beneficial loan arrangements
   • 6 April 2018
   • Guidance

Buying, selling or inheriting property or other assets

1. Rates and allowances: Stamp Duty Land Tax
   • 30 April 2018
   • Guidance

Tax credits, Child Benefit and Guardian's Allowance

1. Rates and allowances: tax credits, Child Benefit and Guardian's Allowance
   • 6 April 2018
   • Guidance

Other taxes and levies

1. Rates and allowances: Aggregates Levy
   • 1 April 2018
   • 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 2018
   • Guidance
5. Rates and allowances: Insurance Premium Tax
   • 4 August 2017
   • Guidance
6. Rates and allowances for Landfill Tax
   • 5 June 2018
   • 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
   • 4 April 2018
   • Guidance
2. HMRC exchange rates for 2017: monthly
   • 27 November 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: Excise Duty - Alcohol Duty
   • 13 March 2017
   • Guidance
2. Rates and allowances: Excise Duty - Gambling Duty
   • 8 December 2017
   • Guidance
3. Rates and allowances: Excise Duty - Hydrocarbon oils
   • 1 January 2014
   • Guidance
4. Rates and allowances: Excise Duty - Tobacco Duty
   • 22 November 2017
   • Guidance
5. Rates and allowances: monthly euro conversion rates for calculating Customs Duty
   • 1 October 2018
   • Guidance

HMRC interest rates for late and early payments

1. Rates and allowances: HMRC interest rates for late and early payments
   • 21 August 2018
   • Guidance

Published 7 August 2014
Last updated 5 May 2015 + show all updates

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.