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Tax rates and allowances

  1. Resources
  2. Tax information

The current tax rates, facts and figures.

Capital allowances

Plant & machinery allowances etc.

Capital gains tax

CGT and Inheritance tax.

Child benefit

Working tax credits and child benefit.

Corporation tax

The current CT rates.

Income tax

Income tax rates, personal allowances, trusts etc.

Individual Savings Account (ISA)

ISA investment limits etc.

Inheritance tax

Thresholds, main reliefs and exemptions.

Minimum wage

Statutory minimum wage / living wage levels.

National insurance

Employer and employee rates.

Pensions

The current pension premium rates.

Property and trade allowances

Allowances for individuals.

Stamp duty & land taxes

On the transfer of property in England, Scotland, Wales and Northern Ireland.

Statutory pay

Current weekly amounts.

Tax reliefs for individuals

EIS, SEIS, VCTs and SIR.

Value added tax

Turnover limits, VAT on fuel etc.

Vehicles

Fuel, car and van benefits.

04 Dec 2025

Still time to start self assessment returns, says HMRC

Although there are less than two months until the self assessment deadline there is still time to start an accurate return, says HMRC.

03 Dec 2025

Spending cuts and tax rises to serve as headwinds to economy

A report published by the Organisation for Economic Co-operation and Development (OECD) has suggested that tax rises and spending cuts announced by Chancellor Rachel Reeves will serve as headwinds to the UK economy.
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