| Tax allowances | |
| Personal allowance | 6,475 |
| Over Age 65 – Personal Allowance | 9,490 |
| Capital Gains - 18% over | 10,100 |
| Capital Gains - 28% over | 37,400 |
National Insurance |
|
| Ees & Ers Weekly - Earnings Threshold | 110 |
| Employees Weekly - Upper Limit - 1% Above | 844 |
| Ees & Ers Annual - Earning Threshold | 5,715 |
| Employees Annual - Upper Limit - 1% above | 43,875 |
| Employees Rate | 11.0% |
| Employers Rate | 12.8% |
| Class II - Self Employed @ £2.40 per week | 5,075 |
| Class IV - Self Employed @ 8% above | 5,715 |
| Tax Rates |
|
| 20% on first | 37,400 |
| Higher Rate at 40% on taxable earnings over | 37,400 |
| Higher Rate at 50% on taxable earnings over | 150,000 |
| Corporation Tax |
|
| Small Companies Rate at 21% up to | 300,000 |
| Inheritance Tax |
|
| IHT Threshold | 325,000 |
| VAT Threshold |
|
| Registration turnover limit | 70,000 |
| De-registration limit | 68,000 |
*Large increases are marked in orange |