The 2022-23 tax rates are:
Rates for Rest of UK (rUK)
- Basic rate 20% on annual earnings above the PAYE threshold and up to £37,700
- Higher rate 40% over £37,701 to £150,000
- Additional rate 45% over £150,000 and above
Rates for Scotland
- Starter Rate 19% on annual earnings above £1 - £2,162
- Basic Rate 20% over £2,163 - £13,118
- Intermediate rate 21% over £13,119 - £31,092
- Higher rate 41% over - £31,093 - £150,000
- Top up rate 46% - over £150,000
Rates for Wales
- Basic rate 20% on annual earnings above the PAYE threshold and up to £37,700
- Higher rate 40% over £37,701 to £150,000
- Additional rate 45% over £150,000 and above