Tax rates and allowances

The current tax rates, facts and figures.

Plant & machinery allowances etc.

CGT and Inheritance tax.

Working tax credits and child benefit.

The current CT rates.

Income tax rates, personal allowances, trusts etc.

ISA investment limits etc.

Thresholds, main reliefs and exemptions.

Statutory minimum wage / living wage levels.

Employer and employee rates.

The current pension premium rates.

Allowances for individuals.

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

Current weekly amounts.

EIS, SEIS, VCTs and SIR.

Turnover limits, VAT on fuel etc.

Fuel, car and van benefits.

29 Sep 2022

HMRC raises late payment interest from 11 October

HMRC will raise interest rates on tax debt from 11 October following the 0.5% increase in the base rate.