Tax card

Please bear in mind that:
The levels and bases of taxation can change. This tax card provides headline rates of taxation regarding investments only. This is for general information and should not be relied upon as a source of taxation advice. The extent and value of any tax rates, advantages or benefits will vary according to an individual's circumstances.

Rates and Banding

Income tax 2009/10 2010/11  
Starting rate 10% 10%
On savings income up to* £2,440 £2,440
Basic rate 20% 20%
On income up to £37,400 £37,400
Higher rate 40% 40%
On income over £37,400 £37,400
Additional rate n/a 50%
On income over n/a £150,000
*not applicable if taxable non-savings income exceeds starting rate band
Dividend rate  
Basic rate tax payers 10% 10%
Higher rate tax payers 32.5% 32.5%
Additional rate tax payers n/a 42.5%
Income Tax Allowances  
Personal Allowance 1 £6,475 £6,475
Income Limit for Personal Allowance n/a £100,000
Age-related Personal Allowances  
Aged 65-74 1,2 £9,490 £9,490
Aged 75 and over 1,2 £9,640 £9,640
Income Limit for age-related allowances £22,900 £22,900
Married Couple's Allowances  
Born before 6th April 1935 but aged under 75 2,3,4 n/a n/a
Born before 6th April 1935 but aged 75 and over 2,3,4 £6,965 £6,965
Minimum amount of Married Couple's Allowance £2,670 £2,670
Blind Person's Allowance £1,890 £1,890


see Notes

Capital gains tax

Annual Exemption 2009/10 2010/11  
Individuals, personal representatives and
trustees for disabled people		 £10,100 £10,100
Other trustees £5,050 £5,050
Rates 2009/10 6/4/2010 -
22/6/2010		 23/6/2010 -
5/4/2011
Individuals 18% 18% 18% or 28% depending upon your total taxable income
Trusts & Estates 18% 18% 28%
Entrepeneurs' relief      
Individuals 18% 18% 18% or 28% depending upon your total taxable income
Effective rate 10% 10% 10%
Lifetime limit £1,000,000 £2,000,000 £5,000,000

Inheritance tax

Inheritance tax rates 2009/10 2010/11  
Initial rate 0% 0%
up to a limit of £325,000 £325,999
rate of tax on excess 40% 40%
Various reliefs and exemptions are available

Stamp duty

Rates applicable for 2010/2011 Price Rate payable on
full price		 First-Time buyers (25/3/10 - 24/3/12)
UK Shares and marketable securities n/a 0.50% n/a
Residential Property Up to £125,000 0% 0%
  £125,001 to £250,000 1% 0%
  £250,001 to £500,000 3% 3%
  above £500,000 4% 4%

Tax-Efficient Accounts

For ISA subscription limits see Shares ISA >

For Self Invested Personal Pension limits see SIPP Dealing >

For Child Trust Fund (CTF) limits see CTF account >

Source: HMRC (visit hmrc.gov.uk)

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