An up-to-date, easy to view summary of all 2018/19 main tax rates, allowances, exemptions and available deductions. Now updated to highlight changes for the 2019/20 tax year.

This content is only available to our registered users.

Please log in or create a free account, to gain access to our extensive business, personal and tax guides.

Corporation tax

Details of corporation tax rates and bands.

Mileage allowances

Current and previous mileage allowances.

Air passenger duty rates

Duty levied on flights.

Capital gains tax

Capital gains tax rates and allowances.

Charitable giving

Charitable contributions and Gift Aid.

Income tax rates and bands

Personal tax rates and allowances around the UK.

Inheritance tax

Inheritance tax rates, residence nil-rate band and allowances.

Landfill tax

Landfill tax rates.

Non-domiciled UK resident individuals

The basics of the non-domicile charge.

Residential property letting

Residential property letting tax rates and allowances.

State pension

State pension rates, pension credit and winter fuel allowances.

Tax credits

Tax credits rates for this year and the last tax year.

Trusts and settlements

Trusts and settlements - tax rates and allowances.

Vehicle duties

EIS, SEIS, VCT and SITR

Enterprise investment schemes, seed enterprise investment schemes, venture capital trusts and...

Main capital allowances

Reduce your business tax liability with your capital expenditure.

Business deductions

In order to attract a deduction in computing the profits of a trade or business any expenses must...

Green travel allowances

There are a number of schemes intended to encourage employers to make arrangements for their staff...

Key dates and deadlines

This is a summary of the key filing and payment dates.

National insurance contributions

National insurance contributions and rates.

Penalties for late returns

The tax system has many fines and penalties for those that do not file or pay on time. Make sure...

Pension premiums

There are limits that may be contributed to a registered pension scheme without incurring a tax...

ISAs

Details of investment maximums for ISAs.

Stamp and property taxes

Stamp duty land tax on residential property is charged at different rates depending on the portion...

VAT rates

VAT rates, schemes and thresholds.

Vehicle benefits

Chargeable on employees and directors.

Annual tax on enveloped dwellings (ATED)

ATED is a tax payable by companies on high value residential property (a dwelling).

Patent box

Patent box rates.

Diverted profits tax

Diverted profits tax rate.