Who pays what, how the UK tax year runs from 6 April to 5 April, and which taxes are set in Westminster and which are devolved.
Primary source: Income Tax rates and allowances (GOV.UK).
UK tax is charged on income, on profits from disposing of assets, on the purchase of land and property, and on earnings through National Insurance contributions. Most people pay Income Tax through PAYE, where an employer deducts it from wages using a tax code, and settle anything else through Self Assessment.
Income Tax is charged on taxable income above the Personal Allowance. National Insurance is charged on earnings and profits and funds contributory benefits and the State Pension. Capital Gains Tax is charged on the profit when an asset is disposed of for more than it cost. Stamp Duty Land Tax is charged on the purchase of land and property in England and Northern Ireland.
The amount you pay depends on how much income falls into each band, not on a single rate applied to the whole. A taxpayer whose income crosses a band boundary pays the lower rate on the portion below the boundary and the higher rate only on the portion above it.
The UK tax year runs from 6 April to the following 5 April. It does not follow the calendar year, and rates, thresholds and allowances are published for each tax year separately. The Tax Rulebook keeps every year it covers side by side, so a superseded figure stays visible under the dates it applied to rather than being overwritten.
National Insurance, Capital Gains Tax and Stamp Duty Land Tax are reserved or UK-wide. The rates and thresholds on this site apply across the United Kingdom, and Stamp Duty Land Tax applies in England and Northern Ireland.
Income Tax on non-savings, non-dividend income is partly devolved. The Scottish Parliament sets its own rates and bands for Scottish taxpayers, and the Welsh Parliament may vary the rates that apply to Welsh taxpayers. Savings and dividend income is taxed at UK rates.
Land transaction taxes in Scotland and Wales are administered separately, so the Stamp Duty Land Tax bands here do not apply there.
Each hub carries the current-year figures by default, with a year switcher for 2024–25, 2025–26 and 2026–27. The Income Tax hub holds the basic, higher and additional rates and the band boundaries they apply to; the National Insurance hub holds the Class 1, Class 2 and Class 4 thresholds and rates; the Capital Gains Tax hub holds the annual exempt amount and the individual rates; the Stamp Duty hub holds the residential band table and the surcharges; and the tax codes reference explains how a code is derived from an allowance.
Three standalone explainers sit alongside the hubs: how tax is collected through payroll and what changes a tax code, how tax relief on pension contributions reaches a member, and how savings and dividend income is taxed on top of other income.