Main Personal Allowances and Reliefs

Main personal allowances and reliefs16/1717/18
££
Personal (basic)11,00011,500
Personal reduced by £1 for every £2 of net income over100,000100,000
Marriage / civil partners’ transferable allowance1,1001,150
Married couples’ / civil partners’ allowance at 10%* – maximum
(if at least one born before 6/4/35) – minimum
8,355
3,220
8,445
3,260
Blind person’s allowance2,2902,320
Rent-a-room tax-free income7,5007,500
*Reduced by £1 for every £2 of income over £28,000 (£27,700 2016/17), until minimum reached.

 

Non-domicile remittance basis charge after UK residence in at least:16/17 17/18
7 of the last 9 tax years
12 of the last 14 tax years
17 of the last 20 tax years
£30,000
£60,000
£90,000
£30,000
£60,000
N/A
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