Reference · All Tax Years
UK Tax Rates — Reference Tables by Tax Year
The UK tax year runs from 6 April to 5 April — an unusual calendar inherited from the 18th-century switch from Julian to Gregorian dating. Every UK tax, threshold and allowance is anchored to that window, so the “right” rate to use depends on which year your income, gain or transaction falls into. This hub indexes every tax year we hold: a current-year summary for what applies today, plus archives for backdated refund claims (HMRC allows four prior years), P60 verification, and Self Assessment for previous returns. The current tax year is 2025/26, running from 6 April 2025 to 5 April 2026.
Current tax year
2025/26 — view full reference →
6 April 2025 – 5 April 2026. Headline rates at a glance:
- Personal Allowance
- £12,570
- Basic Rate
- 20%
- National Living Wage
- £12.21/hr
- Employee NI
- 8%
All tax years
Each year link opens a complete reference: income tax (rUK and Scotland), National Insurance, VAT, CGT, IHT, ISA, pensions, statutory pay and more.
| Tax year | Period | Status | Reference |
|---|---|---|---|
| 2025/26 | 6 April 2025 – 5 April 2026 | Current | View 2025/26 → |
| 2024/25 | 6 April 2024 – 5 April 2025 | Archived | View 2024/25 → |
| 2023/24 | 6 April 2023 – 5 April 2024 | Archived | View 2023/24 → |
What's in each reference
Every tax-year page is a full reference table covering every UK tax and statutory threshold published by HMRC and devolved revenue authorities. Specifically:
- Income Tax — personal allowance, taper, basic/higher/additional bands (England, Wales & NI)
- Scottish Income Tax — six bands from starter to top rate, set by the Scottish Parliament
- National Insurance — Class 1 employee & employer, Class 2 (where applicable), Class 4 self-employed
- Student Loans — Plan 1, 2, 4 (Scotland), 5 and Postgraduate thresholds & rates
- Property tax — SDLT (England/NI), LBTT (Scotland), LTT (Wales), including first-time buyer relief and surcharges
- VAT — standard, reduced and zero rates plus the registration threshold
- Dividend Tax — allowance and basic/higher/additional dividend rates
- Capital Gains Tax — annual exemption, residential property and other-asset rates, BADR
- Inheritance Tax — nil-rate band, residence nil-rate band, charity rate
- ISA — total allowance, Lifetime ISA, Junior ISA
- Pensions — annual allowance, taper, LSA and LSDBA (replacing the abolished LTA)
- National Living Wage / National Minimum Wage — all age bands and apprentice rate
- Statutory pay — SSP, SMP, SPP, SAP weekly rates and durations
- State Pension — New & Basic weekly amounts, triple-lock uprating, State Pension age
Common comparisons
Side-by-side comparisons are useful when you're deciding where to live, or working out how much a Budget change actually affects your take-home pay.
Looking for backdated claims?
HMRC accepts overpayment and allowance claims for up to four previous tax years. If you've never claimed Marriage Allowance, were on the wrong tax code, or had work expenses you didn't reclaim, you can still recover that money — but only inside the four-year window.
AI & programmatic access
We publish machine-readable versions of our rate data so AI assistants, scripts and third-party tools can cite accurate UK tax figures without scraping.
- /llms.txt — site map and key endpoints for LLM crawlers
- /llms-full.txt — extended index with descriptions for every page
- /tax-rates-2025-26.json — current (2025/26) tax-year rates as structured JSON
Frequently asked questions
When does the UK tax year run?
The UK tax year runs from 6 April to 5 April of the following calendar year. For example, the 2025/26 tax year started on 6 April 2025 and ends on 5 April 2026. This date stems from the 1752 calendar change and the historical Lady Day quarter-day, and it is the basis for PAYE, Self Assessment and most statutory thresholds.
Which tax year do I use for my P60?
Your P60 covers the tax year ending on the previous 5 April. A P60 issued in spring 2026 covers the 2025/26 tax year (6 April 2025 – 5 April 2026). Use the matching year on this site to check the bands, NI rates and personal allowance applied by your employer.
Can I claim a tax refund for past years?
Yes. HMRC accepts overpayment claims for up to four previous tax years. For example, in the 2025/26 tax year you can still claim refunds going back to 2021/22. This is why we keep historical archives — you can verify bands and allowances for any year still in the four-year window.
Do Scotland and Wales have different tax rates?
Scotland sets its own income tax rates and bands for non-savings, non-dividend income — currently six bands ranging from 19% to 48%. Wales has the power to vary rates but currently matches the rest-of-UK bands. Both Scotland (LBTT) and Wales (LTT) have their own property transaction taxes, separate from English/NI Stamp Duty (SDLT). National Insurance, VAT, CGT, IHT and ISA rules are UK-wide.
Where do you get your tax-rate data?
All rates are sourced from official UK government publications: HMRC and gov.uk for UK-wide taxes, Revenue Scotland and the Scottish Government for Scottish income tax and LBTT, and the Welsh Revenue Authority for LTT. We update each tax-year page after the Budget and Spring Statement, then re-verify after April when the new year goes live.