| |
2014/15 |
2013/14 |
| Personal (basic) |
£10,000 |
£9,440 |
| Personal reduced if net income exceeds* |
£100,000 |
£100,000 |
| Personal if born between 6/4/38 and 5/4/48 |
£10,500 |
£10,500 |
| Personal if born before 6/4/38 |
£10,660 |
£10,660 |
| Personal if born before 6/4/48 reduced if net income exceeds* |
£27,000 |
£26,100 |
| Married couple's allowance: * § |
|
|
| - maximum amount |
£8,165 |
£7,915 |
| - minimum amount |
£3,140 |
£3,040 |
| Blind person's allowance |
£2,230 |
£2,160 |
| Rent-a-room tax-free income |
£4,250 |
£4,250 |
| Venture capital trust (VCT) at 30% |
£200,000 |
£200,000 |
| Enterprise investment scheme (EIS) at 30% |
£1m |
£1m |
| EIS eligible for capital gains tax deferral relief |
No limit |
No limit |
| Seed enterprise investment scheme (SEIS) at 50% |
£100,000 |
£100,000 |
| SEIS CGT reinvestment relief |
50% |
50% |
| |
| * £1 reduction for every £2 of additional income over the income threshold. |
| § Relief at 10% if at least one of the couple was born before 6/4/35. |
| |
|
| Non-domicile remittance basis charge |
| For adult non-UK domiciliary after UK residence in: |
| - at least 7 of the previous 9 tax years |
£30,000 |
£30,000 |
| - at least 12 of the previous 14 tax years |
£50,000 |
£50,000 |
