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