This article has not been updated with the announcements in the Autumn budget 2025. Further information on the budget announcements can be found in our Budget 2025 articles.
Quick reference guide
This guide provides a summary of the income tax bands and allowances available to UK resident individuals. This includes:
- Personal Allowance.
- 0% starting rate for savings income.
- Personal savings allowance.
- Dividend allowance.
It also provides worked examples to demonstrate how these bands and allowances work in practice.
