Tax Tables 2025/26

We've put together this comprehensive list which shows the tax thresholds in the UK for the financial year 2025/26.

Main Personal Allowances and Reliefs
UK taxpayers* non-dividend, non-savings income
UK Taxpayers
HIGH INCOME CHILD BENEFIT CHARGE
1% of benefit per £200 of adjusted net income between £60,000 and £80,000
Pensions
State Pension
Tax Incentivised Investments
Capital Gains Tax
BUSINESS ASSET DISPOSAL RELIEF
14% on lifetime limit of £1,000,000 for trading businesses and companies (minimum 5% participation) held for at least 2 years.
Inheritance Tax
TAPERED TAX CHARGE ON LIFETIME GIFTS BETWEEN 3 & 7 YEARS OF DEATH
Years 0-3 full 40% rate, then 8% less for each year until 0% at 7 or more years.
Main Due Dates for Tax Payments
Income tax, NICs and capital gains tax - self assessment
Inheritance Tax
CAPITAL GAINS TAX: RESIDENTIAL UK PROPERTY
Report and pay within 60 days of completion of conveyance of property.
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