FREEVIEW: key tax rates and allowances 

All main tax rates

2024-25 Tax Data Card

2023-24 Tax Data Card

2022-23 Tax Data Card

Deadlines

Tax Calendar

Income Tax rates & personal reliefs

Rates and allowances

National living/minimum wage rates

Savings rates & allowances

Dividend rates & allowances

Individual Savings Accounts (ISA) limits & allowances

Official rate of interest


Devolved Income Tax rates & personal reliefs

Northern Ireland Tax Rates

Scottish Income Tax Rates

Welsh Income Tax Rates


National Insurance

Rates and allowances


Pensions

Pensions: personal savings 

Pensions: employer auto-enrolment rates and limits 


Starting in business

A new business? Start here...

Share Certificate Template

Sole trader v. limited company: key tax & legal differences

Trading structures

Use of home for business

Will I need a pension scheme?


Company tax

Rates and allowances

Research & Development Tax Reliefs


Employee taxes

Agency Workers

Employers' NICs allowance

Employment Status Checklist

Form P11D and P11D(b)

Off-Payroll Working & IR35


Capital Allowances

Rates and allowances


Capital Gains Tax (CGT)

CGT rates and allowances

Date of disposal

How to calculate CGT

Gifts and giving

Private Residence Relief

CGT reliefs: disposal of business assets

Business Asset Disposal Relief (formerly Entrepreneurs' Relief)

Investors' Relief

Holdover Relief

Rollover Relief

Incorporation Relief


Property taxes

Allowances: Trading and Property

Property Profits and Losses

Annual Tax on Enveloped Dwellings (ATED)

Stamp Duty Land Tax (SDLT) rates and allowances

SDLT signpost: start here 

SDLT: Residential property higher rate

LBTT: Land & Buildings Transaction Tax rates

LTT: Land Transaction Tax rates


VAT

VAT Rates & Fractions

VAT registration/deregistration thresholds

VAT: fuel scale charges

CIS Reverse Charge VAT


**Tax planning **

Time limits for assessment and claims

Homeworking rates and allowances

Accounting: Simpler Income Tax (cash basis)/fixed expenses

Making Tax Digital: index & timeline

Practical Tax Toolkits 

Allowances

Allowances: Trading and Property: At a glance

Gifts


Cars, cycles, vans, motoring & travel

Authorised mileage rates (own car drivers)

CO2 emissions: relevant percentages, inc ultra low from 2019/20

CO2 emissions: relevant percentages for car benefits (excl. ultra low) 2010/11 - 2019/20

Car fuel benefit charge (company car drivers)

Advisory fuel rates (company car drivers)

Cycles: valuation

Van benefits

Van benefits: zero-emission vans (from 2015/16)


Inheritance Tax & Estate planning

Agricultural Property Relief

Business Property Relief

Gifts and lifetime giving

Inheritance Tax rates & allowances

Main Residence Nil Rate Band

Transferable Nil Rate Band

UK trust


Anti-Money Laundering

AML Glossary

Write to HMRC/ring HMRC


Writing to HMRC? Address and links


 

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