2. Previous tax years

The standard Personal Allowance from 6 April 2015 to 5 April 2016 was £10,600.

Tax rate Taxable income above your Personal Allowance for 2015 to 2016
Basic rate 20% £0 to £31,785
People with the standard Personal Allowance started paying this rate on income over £10,600
Higher rate 40% £31,786 to £150,000
People with the standard Personal Allowance started paying this rate on income over £42,385
Additional rate 45% Over £150,000

Example You had £35,000 of taxable income and you got the standard Personal Allowance of £10,600. You paid basic rate tax at 20% on £24,400 (£35,000 minus £10,600).

Different Personal Allowances

Your Personal Allowance would have been smaller if your income was over £100,000, or bigger if you got Marriage Allowance or Blind Person’s Allowance or you were born before 6 April 1938.

Born before 6 April 1938

Income Personal Allowance for 2015 to 2016
£0 to £27,699 £10,660
£27,700 to £27,819 Between £10,660 and £10,600 - your allowance (£10,660) went down by £1 for every £2 that your adjusted net income was over £27,700
£27,820 to £100,000 £10,600

Other rates and earlier tax years

HM Revenue and Customs (HMRC) publishes tables with full rates and allowances for current and past tax years.