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