For a complete list of rates and allowances visit the Inland Revenue site.
2010-11
2011-12
Personal Allowance
£6,475
£7,475
Starting rate for savings: 10%*
£0-£2,440
£0-£2,560
Basic rate: 20%
£0-£37,400
£0-£35,000
Higher rate: 40%
Over £37,400
Over £Over 35,001 to 150,000
Additional rate: 50%
Over 150,000
£ per week
Lower earnings limit, primary Class 1
£97
£102
Upper earnings limit, primary Class 1
£844
£817
Upper accruals point
£770
Primary threshold
£110
£139
Secondary threshold
£136
Employees’ primary Class 1 rate between primary threshold and upper earnings limit
11%
12%
Employees’ primary Class 1 rate above upper earnings limit
1%
2%
Employers’ secondary Class 1 rate above secondary threshold
12.8%
13.8%
Class 2 rate
£2.40
£2.50
Class 2 small earnings exception
£5,075 per year
£5,315 per year
Class 3 rate
£12.05
£12.60
Class 4 lower profits limit
£5,715 per year
£7,225 per year
Class 4 upper profits limit
£43,875 per year
£42,475 per year
Class 4 rate between lower profits limit and upper profits limit
8%
9%
Class 4 rate above upper profits limit
