The basic Personal Allowance will be £12,500 per year.

Scottish Income Tax rates (if your main residence is in Scotland)  

Effective from 11 May 2020

Band Taxable Income Tax Rate
Personal Allowance* Up to £12,500 0%
Starter rate £12,501 to £14,585 19%
Basic rate £14,586 to £25,158 20%
Intermediate rate £25,159 to £43,430 21%
Higher rate** £43,431 to £150,000 41%
Top rate** Over £150,000 46%

* Assumes person in receipt of the Standard UK Personal Allowance

** You do not get a Personal Allowance if you earn over £125,000

Further information on Scottish Income Tax can be found on the Gov.uk website: www.gov.uk/scottish-income-tax

 

England, Wales & NI Income Tax rates (if your main residence is out with Scotland).

The table shows the rates you pay in each band if you have the standard Personal Allowance of £12.500, effective from 6 April 2020.

The Personal Allowance goes down by £1 for every £2 of income above the £100,000 limit. It can go down to zero.

Band Taxable Income Tax Rate
Personal Allowance Up to £12,500 0%
Basic rate £12,501 to £50,000 20%
Higher rate £50,001 to £150,000 40%
Additional rate Over £150,000 45%

Further information on income Tax rates and Personal Allowances can be found on the Gov.uk website: www.gov.uk/income-tax-rates

If you have an enquiry regarding your personal tax please contact HMRC on 0300 200 3300.

 

Information for Employers

Tax thresholds, rates and codes

The amount of Income Tax you deduct from your employees depends on their tax code and how much of their taxable income is above their Personal Allowance.

PAYE England, Wales & NI rates and thresholds 2020 to 2021
Employee Personal Allowance

£240 per week

£1,042 per month

£12,500 per year

Basic tax rate 20% on annual earnings above the PAYE tax threshold and up to £37,500
Higher tax rate

40% on annual earnings from £37,501 to £150,000

Additional tax rate 45% on annual earnings above £150,000

 

PAYE Scottish tax rates and thresholds 2020 to 2021
Employee personal allowance

£240 per week

£1,042 per month

£12,500 per year

Starter tax rate 19% on annual earnings above the PAYE tax threshold and up to £2,085
Basic tax rate 20% on annual earnings from £2,086 to £12,658
Intermediate tax rate 21% on annual earnings from £12,659 to £30,930
Higher tax rate 41% on annual earnings from £30,931 to £150,000
Top tax rate 46% on annual earnings over £150,000

Emergency tax codes

1250L W1

1250L M1

1250L X

Please note: Tax Codes will be prefixed with 'S' if your main residence is Scotland, or prefixed with a 'C' if your main residence is in Wales.

Further information can be found on the Gov.UK website: https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2020-to-2021 

Published on 11 May 2020