Tax rates and allowances
An up-to-date, easy to view summary of all 2020/21 main tax rates, allowances, exemptions and available deductions.
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Vehicle benefits
Chargeable on employees and directors.
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VAT rates
VAT rates, schemes and thresholds.
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Trusts and settlements
Trusts and settlements - tax rates and allowances.
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Tax credits
Tax credits rates for this year and the last tax year.
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State pension
State pension rates, pension credit and winter fuel allowances.
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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.
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Residential property letting
Residential property letting tax rates and allowances.
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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.
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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.
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Patent box
Patent box rates.
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Non-domiciled UK resident individuals claiming the remittance basis
The basics of the non-domicile charge.
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National insurance contributions
National insurance contributions and rates.
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Mileage allowances
Current and previous mileage allowances.
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Main capital allowances
Reduce your business tax liability with your capital expenditure.
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Landfill tax
Landfill tax rates.
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Key dates and deadlines
This is a summary of the key filing and payment dates.
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ISAs
Details of investment maximums for ISAs.
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Inheritance tax
Inheritance tax rates, residence nil-rate band and allowances.
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Income tax rates and bands
Personal tax rates and allowances around the UK.
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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.
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EIS, SEIS, VCT and SITR
Enterprise investment schemes, seed enterprise investment schemes, venture capital trusts and social investment relief.
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Diverted profits tax
Diverted profits tax rate.
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Corporation tax
Details of corporation tax rates and bands.
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Charitable giving
Charitable contributions and Gift Aid.
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Capital gains tax
Capital gains tax rates and allowances.
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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.
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Annual tax on enveloped dwellings (ATED)
ATED is a tax payable by companies on high value residential property (a dwelling).
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Air passenger duty rates
Duty levied on flights.
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