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Tax and Accounting Services for SME

Payroll Tax Facts 2017-18

Main personal allowances  2017/18           2016/17
Personal allowance*             £11,500        £11,000
Transferable tax allowance for
married couples                   £1,150           £1,100
Married couples’/civil partners’ allowance
 at 10%† (if at least one born pre 6/4/35)
 – maximum                       £8,455            £8,355
 – minimum                        £3,260            £3,220
Rent-a-room tax-free income    £7,500            £7,500
*Reduced by £1 for every £2 of income over £100,000.
 †Allowance reduced by £1 for every £2 of income over £28,000 (£27,700 2016/17).
Non-domicile remittance basis charge  2017/18    2016/17
After UK residence in at least:
• 7 of the last 9 tax years                        £30,000   £30,000
 • 12 of the last 14 tax years                  £60,000   £60,000
 • 17 of the last 20 tax years                  N/A          £90,000