Capital allowances |
| Plant and machinery allowances and the allowances available for other assets. |
Capital gains tax |
| Standard and higher rates of capital gains tax (CGT) together with the annual exemption. The special rate of CGT and the limit applying for entrepreneurs’ relief purposes. |
Child benefit |
| Weekly amounts of child / working tax credits and child benefit. |
Corporation tax |
| Companies pay corporation tax on their income and gains. View the current rates and estimate the tax due. |
Income tax |
| Estimate your personal income tax liability using the current rates. View the current rates here. |
Individual Savings Account (ISA) |
| The annual ISA investment limits. |
Inheritance tax |
| Inheritance tax rates and allowances. |
Minimum wage |
| Statutory minimum wage levels. |
National insurance |
| Earnings thresholds and contribution percentages for Class 1 (employed), Class 2 and 4 (self-employed) and Class 3 (voluntary) national insurance contributions. |
Pensions |
| Details of the amounts of tax relievable pension contributions for individuals and employers. |
Stamp duty & land taxes |
| The current percentages of stamp duty and the various UK property/land transaction taxes. |
Statutory pay |
| Current weekly amounts. |
Tax reliefs for individuals |
| EIS, SEIS, VCTs and SIR. |
Value added tax |
| The current VAT percentages and the annual registration and deregistration thresholds. |
Vehicles |
| Calculate the taxable benefit using the relevant tables for employer provided cars, vans and related fuel. |