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Personal Allowance, Income Tax rates, bands and thresholds.

• Current rates and allowances

  How much Income Tax you pay in each tax year depends on: how much of your…

• Previous tax years

  The standard Personal Allowance from 6 April 2024 to 5 April 2025 was…

How to work out your writing down allowances. Work out main rate pools, special rate pools, single asset pools, small pools allowance, long life assets, short life assets

• When to use writing down allowances

  ‘Writing down allowances’ are one type of capital allowance. They let you…

• Rates and pools

  To claim writing down allowances, group items into pools depending on…

• Work out what you can claim

  What you can claim under writing down allowances depends on what ‘pool’…

Attendance Allowance helps with extra costs if you're State Pension age and disabled: rates, eligibility, claim form AA1, claiming due to a terminal illness.

• Overview

  Attendance Allowance helps with extra costs if you have a disability or…

• What you'll get

  Attendance Allowance is paid weekly at 2 different rates - the one you get…

• Eligibility

  You can get Attendance Allowance if you’ve reached State Pension age and…

• How to claim

  You can apply for Attendance Allowance online or by post. There’s a…

• Report a change in circumstances

  If your circumstances change, the amount you get from Attendance Allowance…

• Claiming Attendance Allowance if you’re nearing the end of life

  If you’re nearing the end of life (for example, due to a life-limiting…

If your business provides a tool allowance to employees - what you must report to HMRC

Guardian's Allowance help if you're looking after a child who is not your own - rates, eligibility, how to claim, appeal a decision.

This series brings together all documents relating to Changes to allowances

• Updated: 19 January 2011

Tax and reporting rules for employers who meet or reimburse an employee's expenses - scale rate payments round sum allowances (RSA)

The new LOA will ensure that our service personnel, and their families, receive a more accurate contribution to additional costs incurred when serving overseas.

• Updated: 17 June 2021

Claim up to £10,500 off your employer's National Insurance (NI), who is eligible, how to claim using your payroll software.

Claim capital allowances so your business pays less tax when you buy assets - equipment, fixtures, business cars, plant and machinery, annual investment allowance, first-year allowances.