|
|
|
| Personal allowance |
6,435 |
| Over Age 65 – Personal Allowance |
9,490 |
| Over Age 65 – Married Allowance |
6,475 |
| Capital Gains Threshold @ 18% |
10,10 |
|
|
|
| Ees & Ers Weekly - Earnings Threshold |
110 |
| Employees Weekly - Upper Limit - 1% Above |
770 |
| Ees & Ers Annual - Lower Limit |
5,715 |
| Employees Annual - Upper Limit - 1% above |
43,875 |
| Employees Rate |
11.5% |
| Employers Rate |
13.3% |
| 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 |
|
Corporation Tax |
|
| Small Companies Rate at 21% up to April 2010 |
300,000 |
|
Inheritance Tax |
|
| IHT Threshold |
325,000 |
|
VAT Threshold |
|
| Registration turnover limit |
68,000 |