Common rates and thresholds.

Income TaxEngland, Wales and Northern Ireland: 20% basic rate to £37,700 of taxable income, 40% higher rate to £125,140 and 45% additional rate above that. The standard Personal Allowance is £12,570.
Dividend taxDividend allowance £500. Rates above the allowance: 10.75% basic, 35.75% higher and 39.35% additional.
National InsuranceEmployee Class 1: 8% between £242 and £967 a week, then 2%. Employer Class 1: normally 15% above the £481 weekly secondary threshold. Self-employed Class 4: 6% from £12,570 to £50,270 of profits, then 2%. Voluntary Class 2 is £3.65 a week where applicable.
VATStandard rate 20%, reduced rate 5% and zero rate 0%. VAT registration threshold £90,000 of taxable turnover. Deregistration threshold £88,000.
Corporation TaxSmall profits rate 19% where profits are £50,000 or less. Main rate 25% where profits exceed £250,000. Marginal relief may apply between those limits.
Capital Gains TaxAnnual exempt amount £3,000 for individuals. From 6 April 2026, most individual gains are taxed at 18% within the basic-rate band and 24% above it. Business Asset Disposal Relief is 18% for qualifying gains.
Inheritance TaxNil-rate band £325,000 and residence nil-rate band up to £175,000 where the conditions apply. The standard rate is 40% above the available thresholds.
SDLTFor a single residential property in England and Northern Ireland: 0% to £125,000, 2% on the next £125,000, 5% on the next £675,000, 10% on the next £575,000 and 12% above £1.5 million. Reliefs and surcharges can change the result.

Common filing and payment dates.

PAYEPay electronically by the 22nd of the month following the tax month. The deadline is the 19th where payment is made by post.
VATFor most quarterly returns, submit and pay one calendar month and 7 days after the accounting period ends.
Self AssessmentOnline returns and the balancing payment are normally due by 31 January. Payments on account are normally due on 31 January and 31 July.
Corporation TaxPay nine months and one day after the end of the accounting period. File the Company Tax Return within 12 months.
Companies House accountsPrivate companies normally file annual accounts within 9 months of the financial year end.
SDLTSend the SDLT return and pay the tax within 14 days of the effective transaction date.
Residential property CGTReport and pay within 60 days of completion where the UK property disposal rules require it.

How to use this page.

These figures are a quick reference, not a calculation for a specific person or business. Scotland has different Income Tax bands, and Scotland and Wales have different property transaction taxes. Company size, associated companies, pension arrangements, benefits, reliefs and transaction details can all change the result.

Official sources.

These links are the controlling sources for the figures and deadlines above.

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