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Tax Rates 2018/19

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For 2018 to 2019 the basic Personal Allowance will be £11,850 per year.

New Scottish Income Tax rates (if your main residence is in Scotland).

 Band  Taxable Income    Tax Rate  
 Personal Allowance *    up to £11,850  0%
 Starter Rate   £11,851 to £13,850  19%
 Basic Rate  £13,851 to £24,000  20%
 Intermediate Rate  £24,001 to £43,430  21%
 Higher Rate **  £43,431 to £150,000    41%
 Top Rate **  Over £150,000  46%

* Assumes person in receipt of the Standard UK Personal Allowance

** Personal Allowance is reduced by £1 for every £2 earned over £100,000.

Further information on Scottish Income Tax and fact sheet can be found here:
Scottish Income tax 2018/19

UK Income Tax rates (if your main residence is out with Scotland). The table shows the rates you pay in each band if you have the standard Personal Allowance of £11,850.

 Band   Taxable Income  Tax Rate  
 Personal Allowance   Up to £11,850  0%
 Basic Rate   £11,851 to £34,500  20%
 Higher Rate   £34,501 to £150,000   40%
 Additional Rate   £150,001 and above  45%

Further information on income Tax rates and Personal Allowances can be found on the Gov.uk website: Income Tax rates and Personal Allowances - GOV.UK

If you have an enquiry regarding your personal tax please contact HMRC on 0300 200 3300.

Information for Employers

Tax thresholds, rates and codes

The amount of Income Tax you deduct from your employees depends on their tax code and how much of their taxable income is above their Personal Allowance.

There are different rates for Scotland.

 PAYE UK tax rates and thresholds     2018 to 2019
 Employee Personal Allowance   £228 per week
 £988 per month
 £11,850 per year 
 UK basic tax rate  20% on annual earnings above the PAYE tax threshold and up to £34,500        
 UK higher tax rate  40% on annual earnings from £34,501 to £150,000
 UK additional tax rate  45% on annual earnings above £150,000

 PAYE Scottish tax rates and thresholds     2018 to 2019
 Employee personal allowance  £228 per week
 £988 per month
 £11,850 per year
 Scottish starter tax rate  19% on annual earnings above the PAYE tax threshold and up to £2000  
 Scottish basic tax rate  20% on annual earnings from £2,001 to £12,150
 Scottish intermediate tax rate  21% on annual earnings from £12,151 to £31,580
 Scottish higher tax rate   41% on annual earnings from £31,581 to £150,000
 Scottish top tax rate  46% on annual earnings above £150,000

Emergency tax codes

1185L W1

1185L M1

1185L X

Further information can be found on the Gov.uk website: Rates and thresholds for employers: 2018 to 2019 - GOV.UK

Link to Scottish Government Website