Official sources
Checked on 5 October 2026.
- Income Tax rates and allowances for current and previous tax years (HMRC)
- Income Tax rates and Personal Allowances (GOV.UK)
- Annex A: rates and allowances, Budget 2021 (bands 2022/23)
- Autumn Statement 2022 - additional rate threshold reduced to £125,140 from 6 April 2023
- Annex A: rates and allowances, Autumn Budget 2024 (bands 2024/25 and 2025/26)
- Rates and allowances: National Insurance contributions (HMRC)
- NIM24050 - Class 4 NICs rates and limits from 6 April 2003 onwards (HMRC manual)
- NIM24178 - confirms the 2.73% additional Class 4 percentage for the 2022 to 2023 tax year
- Policy paper: Primary Threshold / Lower Profits Limit increase and Class 2 changes in 2022 to 2023 (annualised LPL of £11,908)
- Policy paper: reduction in Class 4 main rate and removal of the requirement to pay Class 2 from 6 April 2024
- Self-employed National Insurance rates (GOV.UK)
- Tax-free allowances on property and trading income (trading allowance £1,000)
- Marriage Allowance (GOV.UK) - transfer £1,260, reduces partner's tax by up to £252
- Annex A: rates and allowances, Autumn Budget 2021 (Marriage Allowance 2022/23)
- Annex A: rates and allowances, Spring Budget 2023 (Marriage Allowance 2023/24)
- Self Assessment: corrections (amend within 12 months of the deadline; overpayment relief up to 4 years after the tax year)
- SACM12065 - Overpayment relief: exclusions contents
- SACM12070 - Overpayment relief: exclusions (Cases A to H)
- SACM12075 - Case A: mistake in a claim, election or notice, or capital allowances
- SACM12080 - Case B: other means of correction (e.g. amending the return)
- SACM12085 - Case C: knew or ought to have known of other means of relief
- SACM12090 - Case D: grounds already considered on appeal
- SACM12095 - Case E: grounds could have been put forward on appeal
- SACM12100 - Case F: HMRC proceedings to enforce payment
- SACM12105 - Cases G and H: practice generally prevailing
- SACM12150 - Overpayment relief: how to make a claim
- BIM86015 - Trading allowance: partial relief is an election