CIPP Payroll Reference Book 2021-22_v1_210701_MemberOnly

Year End

Emergency Tax Code

376L

404L

419L

433L

438L

453L

Income Tax Annual Allowances 2002/2003 to date COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS 2002/3 2003/4 2004/5 2005/6 2006/7 2007/8 £ £ £ £ £ £ Personal Allowances 4,615 4,615 4,745 4,895 5,035 5,225 Personal Allowance, age 65 - 74 Personal Allowance, 75 or over 6,100 6,610 6,830 7,090 7,280 7,550 6,370 6,720 6,950 7,220 7,420 7,690 Income Limit 17,900 18,300 18,900 19,500 1,660 1,730 Married Couple aged 65 - 74 Married Couple aged 75 or over 5,465 5,565 5,725 5,905 6,135 6,365 5,535 5,635 5,795 5,975 6,065 6,285 Additional Allowances 2,280 20,100 20,900 2,110 2,150 2,210

Re: Child, claimant or wife ill

Blind Person’s Allowance

1,480

1,510

1,560

1,610

2,350

2,440

Married Couple’s rate restriction

461L No printing, copying or reproduction permitted. 461L 474L 489L 503L 2008/9 6th April 7th Sept £ £ £ £ £ 5,435 6,035 6,475 6,475 7,475 9,030 9,490 9,490

10% 10% 10% 10% 10% 10%

Emergency Tax Code

522L

2009/10 2010/11 2011/12 2012/13

£

Basic Personal Allowance

8,105

Personal Allowance aged 65 - 74

9,940 10,500

151

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