CIPP Payroll Reference Book 2021-22_v1_210701_MemberOnly

Year End

ANNUAL ALLOWANCES

Annual allowances 1986/1987 to 2000/2001

1986/87 1987/88 1988/89 1989/90 1990/91 £ £ £ £ £ COPYRIGHT © 20 1 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS Single person 2,335 2,425 2,605 2,785 3,005 Married Man (Couple 1990/91) 3,655 3,795 4,095 4,375 1,720 Wife’s earned income (max) 2,335 2,425 2,605 2,785 Age Allowance Age 65-79 Age 65-74 Single person 2,850 2,960 3,180 3,400 3,670 Married Man (Couple 1990/91) 4,505 4,675 5,035 5,385 2,145 Income Limit 9,400 9,800 10,600 11,400 12,300 Age 80+ Age 75+ Single person 3,070 3,310 3,540 3,820 Married Man (Couple 1990/91) 4,845 5,205 5,565 2,185 Income Limit 9,800 10,600 11,400 12,300 Additional Allowances

Re: Child, claimant or wife ill

1,320

1,370

1,490

1,590

1,720

Blind Person

360

540

540

540

1,080

Widow’s Bereavement

1,320

1,370

1,490

1,590

1,720

352L No printing, copying or reproduction permitted. 376L 404L 419L 3,295 3,445 3,445 3,445 1,720 1,720 1,720 1,720 4,020 4,200 4,200 4,200 2,355 2,465 2,465 2,665

Emergency Tax Code

300L

1991/92 1992/93 1993/94 1994/95 1995/96 £ £ £ £ £

Personal Allowances

3,525

Married Couple

1,720

Age 65 - 74 Personal

4,630

Married Couple

2,995

Income Limit

13,500 14,200 14,200 14,200 14,600

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