CIPP Payroll Reference Book 2021-22_v1_210701_MemberOnly

PART 2: TAX

Age 75 or over Personal

4,180

4,370

4,370

4,370

4,800

Married Couple

2,395

2,505

2,505

2,705

3,035

Income Limit COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS 13,500 14,200 14,600 14,200 14,600 Additional Allowances Child, claimant or wife ill 1,720 1,720 1,720 1,720 1,720 Blind Person 1,080 1,080 1,080 1,200 1,200 Widow’s Bereavement 1,720 1,720 1,720 1,720 1,720 Married Couple’s rate restriction 20% 15% Emergency Tax Code 329L 344L 344L 344L 352L 1996/97 1997/98 1998/99 1999/00 2000/01 2001/02 £ £ £ £ £ £ Personal Allowances 3,765 4,045 4,195 4,335 4,385 4,535 Married Couple 1,790 1,830 1,900 1,970 4,910 5,220 5,410 5,720 5,790 5,590

Personal Allowance, age 65 - 74 Personal Allowance, 75 or over

5,090

5,400

5,600

5,980

6,050

6,260

Income Limit

15,200 15,600 16,200 16,800 17,000 17,600

3,115 No printing copying or reproduction permitted. 3,185 3,305 5,125 5,185 3,155 3,225 3,345 5,195 5,255 Additional Allowances 1,790 1,830 1,900 1,970 2,000 1,250 1,280 1,330 1,380 1,400 1,790 1,830 1,900 1,970 2,000

Married Couple aged 65 - 74 Married Couple aged 75 or over

5,365

5,433

Re: Child, claimant or wife ill

2,050

Blind Person

1,450

Widow’s Bereavement

N/A

Married Couple’s rate restriction

15% 15% 15% 10% 10% 10%

150

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