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Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
All previous annual repayment thresholds for Plan 1, Plan 2, Plan 4 and Postgraduate student loans.
Find out the rules for transferring the basic tax-free allowance (nil rate band) to a surviving spouse or civil partner.
Inheritance Tax (IHT) is paid when a person's estate is worth more than £325,000 when they die - exemptions, passing on property. Sometimes known as death duties.
This note provides the new threshold values for the Public Contracts Regulations and sets out a change for estimating contract values to be inclusive of VAT.
This tax information and impact note is about the rise to the thresholds at which businesses must register or deregister for VAT, from April 2024.
This Procurement Policy Note (PPN) [and guidance / documents] is now out of date
This tax information and impact note is about the reduction to the additional rate threshold from £150,000 to £125,140 from 6 April 2023.
Use these rates and thresholds for the 2018 to 2019 tax year to run payroll or if you pay your employees expenses and benefits.
This tax information and impact note is about the increase in the Primary Threshold and Lower Profit Limit and associated Class 2 changes.
This tax information and impact note explains the increase to the High Income Child Benefit Charge threshold, effective from 6 April 2024.
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