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Legislation Rates and Allowances for Tax Year 2019/2020

Please note, whilst every effort has been made to ensure this information is correct, please check with HMRC if unsure.

Income Tax

Tax Bands rest of UK
RateBand(£)
20%0 – 37,500
40%37,501 – 150,000
45%Over 150,000

 

Tax Bands Wales
RateBand(£)
20%0 – 37,500
40%37,501 – 150,000
45%Over 150,000

 

Tax Bands Scotland
RateBand(£)
19%0 – 2,049
20%2,050 – 12,444
21%12,445 – 30,931
41%30,931 – 150,000
46%Over 150,000

 

Tax Codes rest of UK

Emergency Tax Code – 1250L

L Suffix Uplift +65

M Suffix Uplift +71

N Suffix Uplift +59

 

Tax Codes Scotland

Emergency Tax Code – 1250L

L Suffix Uplift +65

M Suffix Uplift +71

N Suffix Uplift +59

 

Student Loans

Threshold Plan 1 – £18,330

Threshold Plan 2  – £25,000

Rate – 9%

Postgraduate Student Loans

Threshold £21,000

Rate 6%

 

National Insurance

NI Bands
Pay PeriodLELSTPTUELUSTAUST
2018-192019-202018-192019-202018-192019-202018-192019-202018-192019-202018-192019-20
Weekly116118162166162166892962892962892962
2 -Weekly2322363243323243321,7831,9241,7831,9241,7831,924
4 -Weekly4644726486646486643,5663,8473,5663,8473,5663,847
Monthly5035127027197027193,8634,1673,8634,1673,8634,167
Annual6,0326,1368,4248,6328,4248,63246,35050,00046,35050,00046,35050,000
 LEL = Lower Earnings Limit

ST = Secondary Threshold

PT = Primary Threshold

UEL = Upper Earnings Limit

UST = Upper Secondary Threshold

AUST = Upper Secondary Threshold for Apprentices

 

 NI Rates (Employee) (%)NI Rates (Employer)(%)
BandA,M,HBCJ,ZA,B,C,JM,Z H
<LELNilNilNilNilNilNilNil
LEL to ThresholdNilNilNilNilNilNilNil
Threshold to UEL125.85Nil213.8
ST to UST/AUSTNilNil
>UEL/UST/AUST22Nil213.813.813.8

 

Statutory Payments (Weekly)

SAP/SMP Rate – 148.68

SPP/ShPP Rate – 148.68

SSP Rate – 94.25

 

Small Employers’ Relief Threshold

£45,000

 

Automatic Enrolment & Pensions

 Weekly2 Weekly4 WeeklyMonthlyQuarterlyBi-AnnualAnnual
Qualifying Earnings Lower Threshold£118£236£472£512£1,534£3,068£6,136
Automatic Enrolment Trigger£192£384£768£833£2,499£4,998£10,000
Qualifying Earnings Upper Threshold£962£1,924£3,847£4,167£12,500£25,000£50,000

From 6 April 2019 onwards Employer Minimum Contribution is 3%, Total Minimum Contribution is 8% (Including 5% Employee Contribution)

 

Company Cars                                                                       

Appropriate Percentage (2019/2020)  

CO2 EmissionsElectric, Petrol, RDE2Diesel (Not RDE2)
0-50g/km16%17%
51-75g/km19%20%
74-94g/km22%23%
95g/km23%27%
Each additional 5g/km+1% 
Maximum benefit37%


HMRC Advisory Fuel Rates from 1 Dec 2018 (Pence per mile)

Engine SizePetrolLPG
1400cc or less12p8p
1401 to 2000cc15p10p
Over 2000cc22p15p
 
Diesel
1600cc or less10p
1601 to 2000cc12p
Over 2000cc14p

 

Fuel Scale Charge (2019/2020)

The taxable benefit is obtained by multiplying the fuel scale charge of £24,100 by the appropriate percentage used to calculate the car benefit. Company van fuel benefit surcharge £655.

 

Current Approved Mileage Allowance Rates

First 10,000 milesEach subsequent mile
Privately owned car45p25p
Bicycle rate20p20p
Motorcycle rate24p24p
Passenger rate (each)5p5p

 

Miscellaneous

National Minimum Wage
Apprentice Rate (U19)Apprentice RateAge 16 and 17Age 18 and 20Age 21 to 24
£3.90£3.90£4.35£6.15£7.70
National Living Wage
Age 25+
£8.21

  

Construction Industry Scheme
Registered Rate (Matched Net)20%
Unregistered Rate30%
VAT Rate20%

 

Employment Allowance

£3,000

 

Scottish Earnings Arrestment Orders

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