Personal Tax Allowances


Andy Wood

Andy is a practical, creative tax adviser who assists a variety of clients in achieving their personal and commercial objectives in the most tax efficient manner.

Personal tax allowances


This note sets out the personal tax allowances that apply to UK taxpayers.

If you are looking for personal tax rates and income tax bands then please visit here.

Basic personal allowance£12,500£11,850A, B
Married/civil partners allowance£8,915£8,695B, C
Minimum married/civil partners allowance£3,450£3,360B, C
Married/civil partners transferable allowance£1,250£1,190B
Income limit for married/civil partners allowance£29,600£28,900
Blind persons allowance£2,450£2,390
Rent a room relief limit£7,500£7,500
Savings allowance£1,000£1,000D
Trading income allowance£1,000£1,000E
Property income allowance£1,000£1,000E


1 This is educed by £1 for every £2 of income in excess of  £100,000.

2 Non-resident individuals may not be entitled to personal allowances in certain cases. You should seek assistance if this applies to you.

3 This is vailable to persons who were born before 6 April 1935. This relief is limited to 10 per cent. It is reduced to a minimum allowance by £1 for every £2 over the income limit that applies for the relevant year. The minimum allowance is reduced by £1 for every £2 income that it exceeds £100,000 and after applying personal allowance reduction.

4 This is £500 for higher rate taxapyers. It is nil for additional rate taxpayers.

5 Where a person’s gross income exceeds £1,000 then a deduction of £1,000 instead of actual expenses is allowed.

High income child benefit charge

In order to claw back part or all of any child benefit paid to certain higher earners the high-income child benefit charge applies.

The charge is 1% of child benefit received per £100 of adjusted net income over £50,000

Where adjusted net income is over £60,000 then the charge is 100% of the benefit.


If you have any queries about personal tax allowances or tax matters in general then please get in touch


Personal tax allowances was last updated on 22 November 2018


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