Published United Kingdom tax rules, rates, thresholds and tax years, sourced from the HM Revenue & Customs and preserved by effective date.
Primary source: Income Tax rates and allowances (GOV.UK).
This hub records the published United Kingdom tax rules for individuals, drawn from the HM Revenue & Customs and preserved under the effective dates they applied to. It covers how income is taxed, the headline rates and thresholds, and the primary publications behind each figure.
Rates and thresholds are published for each tax year separately, so a superseded figure stays visible alongside the rule that replaced it. Every figure on this page links back to the HM Revenue & Customs publication it came from.
The United Kingdom tax year and the rates that apply within it are set out in the tables on this page, with the HM Revenue & Customs source behind each figure. Where the jurisdiction publishes separate scales for residents and non-residents, or a surcharge on top of the headline rate, both are recorded.