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Individuals

Personal Allowances

The standard personal allowance is £11,500 for 2017/18. Autumn 2017 Budget announced that the allowance will rise to £11,850 from 6 April 2018.

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:

2016/17 (£) 2017/18 (£) 2018/19 (£)
Personal Allowances 11,000 11,500 11,850
Minimum married couples allowance* 3,220 3,260 3,360
Maximum married couples allowance* 8,335 8,445 8,695
Marriage allowance 1,100 1,150 1,185
Blind person's allowance 2,290 2,320 2,390
Income limit for allowances for Married couple’s allowance 27,700 28,000 28,900
Income limit for standard allowances 100,000 100,000 100,000
Personal allowance removed completely at: 122,000 123,000 123,700

*2018/19 figures were announced in the 2017 Autumn Budget and are subject to enactment.

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