skip to content

Finance Division

 
Income Tax allowances 2014-15 2015-16 2016-17 2017-18
Personal Allowance        
- those born after 5 April 1948 £10,000 £10,600 £11,000 £11,500
- those born between 6 April 1938 and 5 April 1948 £10,500 £10,600 £11,000 £11,500
- those born before 6 April 1938 £10,660 £10,660 £11,000 £11,500
Income Limit for Personal Allowance (*1) £100,000 £100,000 £100,000 £100,000
Income limit for personal allowances (born before 6 April 1948) (*2) £27,000 £27,700 - -
Married couple's allowance (*3)        
- maximum amount (*4) £8,165 £8,355 £8,355 -
- minimum amount (*5) £3,140 £3,220 £3,220 -
Blind Person's Allowance £2,230 £2,290 £2,290 £2,320
Transferable Tax Allowance for married couples and civil partners (*6) - £1,060 £1,100 £1,150

 

(*1) The personal allowance reduces where the individual's income is above this limit by £1 for every £2 above the limit. This applies regardless of the individual's date of birth.

(*2) This allowance reduces where the individual's income is above the income limit by £1 for every £2 above the income limit until it reaches the level of the personal allowance for someone born after 5 April 1948.

(*3) Available to people born before 6 April 1935. Tax relief for this allowance is restricted to 10 per cent.

(*4) This allowance is reduced when the individual's income is above the income limit. This is at a rate of £1 for every £2 above the income limit until it reaches the minimum amount. Any reduction in the married couple's allowance applies after any reduction to the individual's personal allowance.

(*5) This is also the maximum relief for maintenance payments where at least one of the parties is born before 6 April 1935.

(*6) Available to spouses/ civil partners born after 5 April 1935. This allowance is 10% of the personal allowance for those born after 5 April 1938. It allows a spouse or civil partner who is not liable to income tax above the basic rate to transfer this amount of their personal allowance to their spouse/ civil partner. The recipient must not be liable to tax above the basic rate. The recipient is eligible to a tax reduction of 20% of the transferred amount.

HMRC Contact Details

HMRC Customer Service Desk Telephone Numbers:

Income Tax - 0300 200 3300
National Insurance - 0300 200 3500

PAYE Reference: 126/U100

Please note:

The Payroll section cannot make telephone calls to HMRC on your behalf. HMRC do not like to discuss employee information to a third party. Should you wish to contact HMRC, please have your NI number to hand.

 

Feedback

Feedback

If you have any comments or spot any errors or omissions on any page please let us know using this form.

Read more