* If an individual's taxable non-savings income exceeds the starting rate limit, then the starting rate will not be available for savings income. £1,000 of savings income for basic rate taxpayers (£500 for higher rate) may be tax-free.
** For Scottish taxpayers only the limit is £31,500.
*** The first £5,000 of dividends are tax-free
Personal allowance (PA)
Blind person's allowance
Married couple's allowance (MCA)
Either partner born before 6 April 1935 (relief restricted to 10%)
Transferable tax allowance ('Marriage Allowance')
For certain married couples and civil partners born after 5 April 1935 (relief 20%)
Venture Capital Trust (VCT) up to
Enterprise Investment Scheme (EIS) up to
Seed Enterprise Investment Scheme up to
Social Investment Tax Relief
Where adjusted net income exceeds £100,000, PA is reduced in the same way until it is nil regardless of the individual's date of birth.
Allowances are reduced by £1 for every £2 that adjusted net income exceeds £28,000 (£27,700 2016/17) to a minimum MCA of £3,260 (£3,220 2016/17).
Available to spouses/civil partners born after 5 April 1935, the allowance is 10% of the standard personal allowance. It allows a spouse or civil partner who is not liable to income tax above the basic rate to transfer this amount of their personal allowance to their spouse/civil partner. The recipient must not be liable to tax above the basic rate. Relief is given as a tax reduction at 20% of the transferred amount.