Main Personal Allowances and Reliefs

Personal (basic)£10,000£9,440
Personal reduced if net income exceeds*£100,000£100,000
Personal if born between 6/4/38 and 5/4/48£10,500£10,500
Personal if born before 6/4/38£10,660£10,660
Personal if born before 6/4/48 reduced if net income exceeds*£27,000£26,100
Married couple’s allowance: * §
– maximum amount£8,165£7,915
– minimum amount£3,140£3,040
Blind person’s allowance£2,230£2,160
Rent-a-room tax-free income£4,250£4,250
Venture capital trust (VCT) at 30%£200,000£200,000
Enterprise investment scheme (EIS) at 30%£1m£1m
EIS eligible for capital gains tax deferral reliefNo limitNo limit
Seed enterprise investment scheme (SEIS) at 50%£100,000£100,000
SEIS CGT reinvestment relief50%50%
* £1 reduction for every £2 of additional income over the income threshold.
§ Relief at 10% if at least one of the couple was born before 6/4/35.
Non-domicile remittance basis charge
For adult non-UK domiciliary after UK residence in:
– at least 7 of the previous 9 tax years£30,000£30,000
– at least 12 of the previous 14 tax years£50,000£50,000
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