Sources

Primary sources

• Income Tax rates and Personal Allowances
• Income Tax rates and allowances: current and past
• Scottish Income Tax
• Welsh Income Tax
• National Insurance rates and categories
• Rates and thresholds for employers
• Repaying your student loan
• Tax on dividends
• Capital Gains Tax rates and allowances
• Corporation Tax rates and reliefs
• Self-employed National Insurance rates
• Stamp Duty Land Tax: residential property rates
• Inheritance Tax thresholds
• Tax on company benefits
• Construction Industry Scheme
• Off-payroll working (IR35)
• Tax on your private pension contributions
• Land and Buildings Transaction Tax (Revenue Scotland)
• Land Transaction Tax (Welsh Revenue Authority)

Official HMRC tools

• Estimate your Income Tax
• Check your Income Tax for the current year
• HMRC Personal Tax Account
• HMRC tools and calculators
• Self Assessment tax calculator
• Income Tax rates and allowances
• Income Tax on GOV.UK

How we use them

We use these pages as references for rates and rules and explain the information in our own words. A link is not a guarantee that every rule on a page has been independently verified; check the official guidance for your circumstances and the relevant tax year.

Checking a figure in context

Look for the effective year, the type of income and any conditions attached to the figure. A current rate table may not explain an older payslip, and an earnings threshold should not be assumed to apply to dividends or a property transaction.