CIPP Payroll Reference Book 2021-22_v1_210701_MemberOnly

PART 2: TAX

Personal Allowance, 75 or over

9,180

9,640

9,640 10,090 10.660

Blind Person’s Allowance Married Couples Allowance COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS 1,800 1,890 1,890 1,980 2,100 6,625 6.965 6.965 7,295 7,705 Married Couple aged 65 - 74 6,535 - - - - and born before 6th April 1935 Income Limit (Age- related Allowances) 21,800 22,900 22,900 24,000 25,400 Minimum amount of Married Couples Allowance Married Couple’s Rate Restriction 2,540 2,670 2,670 2,800 2,960 10% 10% 10% 10% 10% Emergency Tax Code 543L 603L 647L 647L 747L 810L 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19 £ £ £ £ £ £

Basic Personal Allowance - born after 5.4.48 Personal Allowance - born 6.4.38 – 5.4.48 Personal Allowance – born before 6.4.38 Blind Person’s Allowance Married Couples Allowance Minimum amount of Married Couples Allowance

9,440 10,000 10,600 11,000 11,500 11,850

10,500 10,500 10,600 11,000 No printing, copying or reproduction permitted. N/A 10,660 10,660 10,660 11,000 N/A 2,160 2,230 2,290 2,290 2,320 7,915 8,165 8,355 8,355 8,445 3,040 3,140 3,220 3,220 3,260

N/A

N/A

2,320

8,445

3,260

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