Tax facts

‘Tax facts’ summarises the key UK tax rates, allowances and thresholds for individuals, partnerships, trusts and companies.

Tax facts for 2024/25 is based on Budget and other fiscal announcements to 6 March 2024.

• Income tax rates
• Income tax allowances, reliefs and charges
• Pension contributions
• Capital gains tax
• Inheritance tax
• Non domiciled remittance basis users
• National Insurance contributions
• Individual savings accounts
• Tax efficient savings and investments
• Stamp duty
• Property stamp taxes
• Annual tax on enveloped dwellings
• Corporation tax and diverted profits tax
• Residential property developer tax
• Energy profits levy and electricity generator levy
• Bank corporation tax surcharge
• Global minimum  tax – multinational and domestic top-up tax
• Patent box
• Research and development tax relief
• Land remediation tax relief
• Creative sector tax reliefs
• Capital allowances
• Value added tax
• Digital services tax
• Economic crime (anti-money laundering) levy
• Authorised mileage rates
• Car and fuel scale benefits