Calculate Income Tax

Rates and personal allowances (PA)

	2017/18		2018/19
Tax payer	Rate	Band	Rate	Band
Non	0%	Up to PA	0%	Up to PA
Basic	20%	PA to £45,000	20%	PA to £46,350
Higher	40%	£45,001 to £150,000	40%	£46,351 to £150,000
Additional	45%	Above £150,000	45%	Above £150,000
Allowances
Personal allowance (PA)		£11,500		£11,850

Irrespective of age or date of birth, this allowance is reduced by £1 for every £2 of income over £100,000, until completely withdrawn, leading to a marginal tax rate of 60% on income in the band from £100,000 to £123,000.

From April 2015 a spouse or civil partner will be entiled to transfer up to £1,060 of their personal allowance to their spouse or civil partner. Couples where neither partner is a higher or additional rate taxpayer will be eligible.

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