Income Tax: age-related Personal Allowance (P161)

Use form P161 age-related Personal Allowance to tell HM Revenue and Customs (HMRC) about your income if you were born before 6 April 1938.

This publication was withdrawn on

This form has been archived. As of April 2016 the rules changed, removing the personal allowance for those born before 6 April 1938. The effect is that from 2016 to 2017 everyone, regardless of their date of birth, will be entitled to the same personal allowance. New rules can be found at Income Tax: personal allowance and basic rate limit for 2016 to 2017.


Age-related Personal Allowance (P161)

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The age-related Personal Allowance has been withdrawn for people born after 5 April 1938. Only use this form to tell HMRC about your income if you were born before 6 April 1938.

You can also contact HMRC with the details of your income if you were born before 6 April 1938 and wish to claim this allowance.

Return the form to:

Pay As You Earn
HM Revenue and Customs

Published 1 June 2013