| EARNINGS (IF YOU LIVE IN ENGLAND, WALES OR NORTHERN IRELAND) | 2018/19 RATE |
| Under your personal allowance (PA) | No income tax payable |
| For most, £11,850 | |
| Between PA and PA + £34,500 (basic rate) | 20% |
| For most, £11,850 to £46,350 | |
| Between PA + £34,500 and £150,000 (higher rate) | 40% |
| For most, £46,350 to £150,000 | |
| Over £150,000 (additional rate) | 45% |
Income Tax Rate For 2018/19 and 2019/20
| EARNINGS (IF YOU LIVE IN ENGLAND, WALES OR NORTHERN IRELAND) | 2019/20 RATE |
| Under your personal allowance (PA) | No income tax payable |
| For most, £12,500 | |
| Between PA and PA + £37,500 (basic rate) | 20% |
| For most, £12,500 to £50,000 | |
| Between PA + £37,500 and £150,000 (higher rate) | 40% |
| For most, £50,000 to £150,000 | |
| Over £150,000 (additional rate) | 45% |