Main Personal Allowances and Reliefs

Personal (basic)£11,000£10,600
Personal reduced by £1 for every £2 of net income over£100,000£100,000
Married couples’/civil partners’ transferable allowance£1,100£1,060
Personal (age) if born before 6/4/38*N/A£10,660
Married couples’/civil partners’ allowance at 10%* (if at least one born before 6/4/35)
– maximum£8,355£8,355
– minimum£3,220£3,220
Blind person’s allowance£2,290£2,290
Rent-a-room tax-free income£7,500£4,250
* Reduced by £1 for every £2 of income over £27,700, until basic reached.
Non-domicile remittance basis charge after UK residence in at least:
7 of the last 9 tax years£30,000£30,000
12 of the last 14 tax years£60,000£60,000
17 of the last 20 tax years£90,000£90,000
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