APD

Tax Rates & Allowances

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Verify on HMRC.gov.uk
Manually maintained rates
Source: Manually maintained against HMRC.gov.uk published figures — not a live feed. Scottish income tax rates may differ. Always confirm before filing.
Note: CGT on shares/other assets rose from 10%/20% to 18%/24% from 30 Oct 2024 (Autumn Budget) — the 2024/25 figures below show the pre-Budget rate; disposals after 30 Oct 2024 use 18%/24%, matching 2025/26.
Income Tax
Allowances
Personal AllowanceTapers £1 per £2 over £100,000
Marriage Allowance (transferable)
Blind Person's Allowance
Savings Starter Rate Band (0%)
Personal Savings Allowance — Basic rate
Personal Savings Allowance — Higher rate
Dividend Allowance
Tax Bands & Rates
Non-Savings / Earnings
Basic rate band (20%)PA to
Higher rate (40%)Above
Additional rateAbove
Dividends
Basic rate
Higher rate
Additional rate
Mileage Rates
HMRC Approved Mileage
Car / Van — first 10,000 miles
Car / Van — over 10,000 miles
Motorcycle (all miles)
Bicycle (all miles)
Passenger supplement
APD Rate Card
APD travel charge to client
Capital Gains Tax & National Insurance
Capital Gains Tax
Annual Exempt Amount
Residential Property
Basic rate taxpayer
Higher / additional rate
Other Assets (shares etc.)
Basic rate taxpayer
Higher / additional rate
Business Asset Disposal Relief
BADR rate
BADR lifetime limit
Class 1 NICs — Employed
Lower Earnings Limit
Upper Earnings Limit
Main rate (LEL to UEL)
Above UEL
Class 4 NICs — Self-Employed
Lower Profits Limit
Upper Profits Limit
Main rate
Above UPL
Class 2
Class 3 (voluntary)
IHT, VAT, Pensions & Corporation Tax
Inheritance Tax
Nil Rate Band
Residential Nil Rate Band
Combined NRB + RNRB
IHT rate above nil band
Annual Exemptions
Annual exemption
Small gifts exemption
Wedding gift — child
Wedding gift — grandchild
Wedding gift — other
VAT
Standard rate
Reduced rate
Zero rate
0%
Registration Thresholds
Registration threshold
Deregistration threshold
Corporation Tax
Small profits rateUp to £50,000
Main rateOver £250,000
Marginal relief lower limit
Marginal relief upper limit
Pensions
Annual Allowance
Money Purchase Annual Allowance
Lifetime Allowance
State Pension
New State Pension (full)
Basic State Pension (full)
SDLT — Residential (England)
Zero rate up to
FTB zero rate up to
FTB relief max purchase price
Key Dates