Income Tax rates and Personal Allowances

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Previous tax years

The standard Personal Allowance from 6 April 2021 to 5 April 2022 was £12,570.

Tax rate Taxable income above your Personal Allowance for 2021 to 2022
Basic rate 20% £0 to £37,700
People with the standard Personal Allowance started paying this rate on income over £12,570
Higher rate 40% £37,701 to £150,000
People with the standard Personal Allowance started paying this rate on income over £50,270
Additional rate 45% Over £150,000

Example

You had £35,000 of taxable income and you got the standard Personal Allowance of £12,570. You paid basic rate tax at 20% on £22,430 (£35,000 minus £12,570).

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.

Other rates and earlier tax years

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