Main Personal Allowances and Reliefs

20/21

19/20

Personal allowance**

£12,500

£12,500

Married couple’s/civil partner’s transferable allowance

£1,250

£1,250

Married couple’s/civil partner’s allowance at 10%
(if at least one born before 6/4/35)

 

– maximum

£9,075

£8,915

– maximum

£3,510

£3,450

Blind person’s allowance

£2,500

£2,450

Rent-a-room relief

£7,500

£7,500

Property allowance

£1,000

£1,000

Trading allowance

£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 £30,200 (£29,960 for 2019/20), until minimum reached

 

Non-domicile remittance basis charge after UK residence in at least:

20/21

19/20

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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