The details listed below are for your information only and are subject to amendment in some cases. For detailed advice please contact us.

Personal Allowances & Statutory Payments

Detail 2017-2018 2018-2019 2019-2020 2020-2021
Personal Allowance 11,500 11,850 12,500 12,500
Default Tax Code 1150L 1185L 1250L 1250L
Weekly SMP/SPP/SAP/ShPP** £140.98 £145.18 £148.68 £151.20
Weekly SSP £89.35 £92.05 £94.25 £95.85
** SMP/SAP is paid at two rates. For the first six weeks it is paid at the higher rate which is 90% of the eligible gross pay. It is then paid for 33 weeks at the lesser of the standard rate or 90% of the eligible gross pay.
SPP/SPP(A) is paid at the lesser of the standard rate or 90% of the eligible gross pay for up to 21 weeks.
ShPP is paid at the lesser of the standard rate or 90% of the eligible gross pay for up to 37 weeks.
Number of KIT days = 10
Number of SPLIT Days = 20
Please contact us to confirm eligibility for statutory payments.
Income limit for personal allowance £100,000 £100,000 £100,000 £100,000
The Personal Allowances goes down by £1 for every £2 of income above the Income Limit for Personal Allowance. It can go down to zero.

England & Northern Ireland Tax Rates and Bands

Detail 2017-2018 2018-2019 2019-2020 2020-2021
Tax Band 1 0-£33,500
20%
0-£34,500
20%
0 – £37,500
20%
0 – £37,500
20%
Tax Band 2 £33,501-
£150,000
40%
£34,501-
£150,000
40%
£37,501-
£150,000
40%
£37,501-
£150,000
40%
Tax Band 3 Excess
45%
Excess
45%
Excess
45%
Excess
45%

Scottish Tax Rates and Bands

Detail 2017-2018 2018-2019 2019-2020 2020-2021
Tax Band 1 £0-£2,000
19%
£0-£2,049
19%
£0-£2,049
19%
Tax Band 2 £0-£31,500
20%
£2,001-
£12,150
20%
£2,050-
£12,444
20%
£2,050-
£12,444
20%
Tax Band 3 £12,151-
£31,580
21%
£12,445-
£30,930
21%
£12,445-
£30,930
21%
Tax Band 4 £31,501-
£150,000
40%
£30,581-
£150,000
41%
£30,931-
£150,000
41%
£30,931-
£150,000
41%
Tax Band 5 Excess
46%
Excess
46%
Excess
46%
Excess
46%

Welsh Tax Rates and Bands

Detail 2017-2018 2018-2019 2019-2020 2020-2021
Tax Band 1 £0-£33,500
20%
£0-£34,500
20%
£0-£37,500
20%
£0-£37,500
20%
Tax Band 2 £33,501-
-£150,000
40%
£34,501-
£150,000
40%
£37,501-
£150,000
40%
£37,501-
£150,000
40%
Tax Band 3 Excess
45%
Excess
45%
Excess
45%
Excess
45%