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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.