Main Personal Allowances and Reliefs

 

Main personal allowances and reliefs 17/18 18/19
Personal allowance* £11,500 £11,850
Personal allowance reduced by £1 for every £2 of net income over £100,000 £100,000
Marriage / Civil partner’s transferable allowance £1,150 £1,190
Married couple’s / Civil partner’s allowance at 10%† – maximum
(if at least one born before 6/4/35) – minimum
£8,445 £8,695
£3,260 £3,360
Blind person’s allowance £2,320 £2,390
Rent-a-room relief £7,500 £7,500
Property allowance and Trading allowance (each) £1,000 £1,000
* Personal allowance reduced by £1 for every £2 of adjusted net income over £100,000
Married couple's allowance reduced by £1 for every £2 of adjusted net income over £28,900 (£28,000 for 2017/18), until minimum reached
   

 

Non-domicile remittance basis charge after UK residence in at least: 17/18 18/19
7 of the last 9 tax years
12 of the last 14 tax years
£30,000
£60,000
£30,000
£60,000

 

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