The 2019-20 tax rates are:
Rates for Rest of UK (rUK)
- Basic rate 20% on annual earnings above the PAYE threshold and up to £37,500
- Higher rate 40% over £37,501 to £150,000
- Additional rate 45% over £150,001 and above
Rates for Scotland
- Starter Rate 19% on annual earnings above £1 - £2,049
- Basic Rate 20% over £2,050 - £12,444
- Intermediate rate 21% over £12,445 - £30930
- Higher rate 41% over - £30931 - £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 £37,500
- Higher rate 40% over £37,501 to £150,000
- Additional rate 45% over £150,001 and above