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Individuals

Personal Allowances

The standard personal allowance is £11,850 for 2018/19 and £12,500 for 2019/20.

The transferrable marriage allowance applies from 6 April 2015 to couples (married or civil partners) where neither person pays tax at the 40% or 45% rates. The spouse who cannot use all their personal allowance against their own income may opt to transfer 10% of their personal allowance to their spouse or civil partner.

The personal allowance is tapered away for individuals who have income over £100,000, at the rate of £1 for every £2 of income above that threshold.

The allowances for recent years are as follows:

2017/18 (£) 2018/19 (£) 2019/20 (£)
Personal Allowances 11,500 11,850 12,500
Minimum married couples allowance 3,260 3,360 3,450
Maximum married couples allowance 8,445 8,695 8,915
Marriage allowance 1,150 1,190 1,250
Blind person's allowance 2,320 2,390 2,450
Income limit for allowances for Married couple’s allowance 28,000 28,900 29,600
Income limit for standard allowances 100,000 100,000 100,000
Personal allowance removed completely at: 123,000 123,700 125,000