CIPP Payroll Reference Book 2021-22_v1_210701_MemberOnly

Year End

Income Limit for personal and age- related Allowances to 2016/17 and personal allowance thereafter Married Couple’s Rate Restriction

100,000 100,000 100,000 100,000 100,000 100,000

10% 10% 10% 10% 10% 10% COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS Emergency Tax Code 944L 1000L 1060L 1100L 1150L 1185L Marriage allowance and Civil Partnership 10% of Personal Allowance transferrable 1,060 1,100 1,150 1,190 2019/20 2020/21 2021/22 £ £ £ Basic Personal Allowance - born after 5.4.48 Blind Person’s Allowance 12.500 12.500 12,570 2,450 2,450 2,520

Married Couples Allowance Minimum amount of Married Couples Allowance

8,915

8,915

9,125

3,450 No printing, copying or reproduction permitted. 3,450 29,600 29,600 100,000 100,000 10% 10% 1250L 1250L 1,250 1,250

3,530

Income limit for MCA

29,600

Income Limit (personal allowance)

100,000

Married Couple’s Rate Restriction

10%

Emergency Tax Code

1257L

Marriage and Civil Partnership Allowance: 10% of Personal Allowance transferrable

1,260

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