All rates and allowances are available from the HMRC website on their Rates and Allowances page.
| 2010~11 | 2009~10 | Increase | ||
| Personal allowance | £6,475 | £6,475 | - | |
| Blind person's allowance | £1,890 | £1,890 | - | |
| Age related allowances | ||||
| Age allowance income limit | £22,900 | £22,900 | - | |
| Personal allowance | 65 - 74 | £9,490 | £9,490 | - |
| Personal allowance | 75+ | £9,640 | £9,640 | - |
| Married couple's allowance | 75+ | £6,965 | £6,965 | - |
| Income limit for personal allowance | N/A | £100,000 | N/A | |
| Minimum married couple allowance | £2,670 | £2,670 | - | |
| 2010~11 | 2009~10 | Increase | |||||
| Start rate Savings & Dividends |
from | 10% | £0 | 10% | £0 | - | - |
| to | £2,440 | £2,440 | - | ||||
| Basic rate | from | 20% | £0 | 20% | £0 | - | - |
| to | £37,400 | £37,400 | - | ||||
| Savings | 20% | 20% | - | ||||
| Dividends | 10% | 10% | - | ||||
| Higher rate | from | 40% | £37,401 | 40% | £37,401 | - | - |
| Savings | 40% | £150,000 | 40% | - | |||
| Dividends | 32.5% | 32.5% | - | ||||
| Additional rate | from | 50% | £150,001 | N/A | N/A | - | - |
| Savings | 50% | N/A | - | ||||
| Dividends | 42.5% | N/A | - | ||||
| 2010~11 | 2009~10 | Increase | |
| Class 1 - employee | |||
| Lower earnings limit (LEL) | £97 per wk | £95 per wk | 2 |
| Employees earnings threshold (ET) | £110 per wk | £110 per wk | - |
| Rate up to LEL | 0% | 0% | - |
| Rate between LEL and ET | 0% | 0% | - |
| Rate between ET and UEL (not contracted-out) |
11% | 11% | - |
| Rate in excess of UEL | 1% | 1% | - |
| Rate between ET and UEL (contracted-out) | 9.4% | 9.4% | - |
| Upper accruals point | £770 per wk | £770 per wk | - |
| Upper earnings limit (UEL) | £844 per wk | £844 per wk | - |
| Class 1 - employer | |||
| Earnings threshold (ET) | £110 per wk | £110 per wk | - |
| Rate above ET (not contracted-out) |
12.8% | 12.8% | - |
| Rate between ET and UEL (contracted-out) |
9.1% | 9.1% | - |
| Rate in excess of UEL (contracted-out) |
12.8% | 12.8% | - |
| Class 1A | |||
| Rate | 12.8% | 12.8% | - |
| Other taxed benefits in kind | 12.8% | 12.8% | - |
| Class 1B | |||
| Rate | 12.8% | 12.8% | - |
| Class 2 | |||
| Main rate | £2.40 per wk | £2.40 per wk | - |
| Small earnings exception limit | £5,075 pa | £5,075 pa | - |
| Class 3: voluntary contribution | |||
| Flat rate | £12.05 per wk | £12.05 per wk | - |
| Class 4: self employed on profits | |||
| Rate between LPL and UPL | 8% | 8% | - |
| Rate in excess of UPL | 1% | 1% | - |
| Lower profits limit (LPL) | £5,715 pa | £5,715 pa | - |
| Upper profits limit (UPL) | £43,875 pa | £43,875 pa | - |
