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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Vehicle benefits

Chargeable on employees and directors. Find out more

VAT rates

VAT rates, schemes and thresholds. Find out more

Trusts and settlements

Trusts and settlements - tax rates and allowances. Find out more

Tax credits

Tax credits rates for this year and the last tax year. Find out more

State pension

State pension rates, pension credit and winter fuel allowances. Find out more

Stamp and property taxes

Stamp duty land tax on residential property is charged at different rates depending on the portion of the purchase price that falls within a certain rate band. Find out more

Residential property letting

Residential property letting tax rates and allowances. Find out more

Pension premiums

There are limits that may be contributed to a registered pension scheme without incurring a tax charge. The maximum amount on which an individual can claim tax relief in any tax year is the greater of the individual's UK relevant earnings or £3,600. Find out more

Penalties for late returns

The tax system has many fines and penalties for those that do not file or pay on time. Make sure you do not become liable to any of these fines or penalties. Find out more

Patent box

Patent box rates. Find out more

Non-domiciled UK resident individuals

The basics of the non-domicile charge. Find out more

National insurance contributions

National insurance contributions and rates. Find out more

Mileage allowances

Current and previous mileage allowances. Find out more

Main capital allowances

Reduce your business tax liability with your capital expenditure. Find out more

Landfill tax

Landfill tax rates. Find out more

Key dates and deadlines

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

ISAs

Details of investment maximums for ISAs. Find out more

Inheritance tax

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

Income tax rates and bands

Personal tax rates and allowances around the UK. Find out more

Green travel allowances

There are a number of schemes intended to encourage employers to make arrangements for their staff to travel to work by more environmentally beneficial means. Find out more

EIS, SEIS, VCT and SITR

Enterprise investment schemes, seed enterprise investment schemes, venture capital trusts and social investment relief. Find out more

Diverted profits tax

Diverted profits tax rate. Find out more

Corporation tax

Details of corporation tax rates and bands. Find out more

Charitable giving

Charitable contributions and Gift Aid. Find out more

Capital gains tax

Capital gains tax rates and allowances. Find out more

Business deductions

In order to attract a deduction in computing the profits of a trade or business any expenses must be incurred wholly and exclusively for the purpose of the trade. Capital expenditure is not an allowable expense (capital allowances are claimed on these costs), and certain other expenses are barred by statute. Find out more

Annual tax on enveloped dwellings (ATED)

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

Air passenger duty rates

Duty levied on flights. Find out more