Tax rates and allowances

An up-to-date, easy to view summary of all 2018/19 main tax rates, allowances, exemptions and available deductions. Now updated to highlight changes for the 2019/20 tax year.

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Key dates and deadlines

This is a summary of the key filing and payment dates.

Income tax rates and bands

Personal tax rates and allowances around the UK.

Corporation tax

Details of corporation tax rates and bands.

Inheritance tax

Inheritance tax rates, residence nil-rate band and allowances.

Capital gains tax

Capital gains tax rates and allowances.

VAT rates

VAT rates, schemes and thresholds.

National insurance contributions

National insurance contributions and rates.

Residential property letting

Residential property letting tax rates and allowances.

Main capital allowances

Reduce your business tax liability with your capital expenditure.

Patent box

Patent box rates.

Business deductions

In order to attract a deduction in computing the profits of a trade or business any expenses must...

Penalties for late returns

The tax system has many fines and penalties for those that do not file or pay on time. Make sure...

Trusts and settlements

Trusts and settlements - tax rates and allowances.

Non-domiciled UK resident individuals claiming the remittance basis

The basics of the non-domicile charge.

Mileage allowances

Current and previous mileage allowances.

Green travel allowances

There are a number of schemes intended to encourage employers to make arrangements for their staff...

Vehicle benefits

Chargeable on employees and directors.

Vehicle duties

Pension premiums

There are limits that may be contributed to a registered pension scheme without incurring a tax...

EIS, SEIS, VCT and SITR

Enterprise investment schemes, seed enterprise investment schemes, venture capital trusts and...

ISAs

Details of investment maximums for ISAs.

Stamp and property taxes

Stamp duty land tax on residential property is charged at different rates depending on the portion...

Air passenger duty rates

Duty levied on flights.

Landfill tax

Landfill tax rates.

Charitable giving

Charitable contributions and Gift Aid.

Annual tax on enveloped dwellings (ATED)

ATED is a tax payable by companies on high value residential property (a dwelling).

Diverted profits tax

Diverted profits tax rate.

Tax credits

Tax credits rates for this year and the last tax year.

State pension

State pension rates, pension credit and winter fuel allowances.