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Home / Simons-Taxes /New developments, tax rates and allowances, table of cases /Tax rates and allowances /Tax rates and allowances for 2024/25 and 2025/26 / Income tax rates—2024/25 and 2025/26

Income tax rates—2024/25 and 2025/26

New developments, tax rates and allowances, table of cases

	Rate %
Taxable income £	2024/25	2025/26
0 – 37,700	20	20
37,701 – 125,140	40	40
Over 125,140	45	45
Dividend income	2024/25	2025/26
	Rate

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E5.406A Employees of European Union institutions—tax exemptions

E4.507S Operation of the charge on securities with artificially enhanced market value

B6.749 ATED—property developers

A4.204 Claims procedure—corporation tax

B5.123 BPS—negligible value claims

C1.106A Annual exempt amount

A1.543 Welsh GAAR

B2.315 The concept of wholly and exclusively

E4.1118 Calculation and payment of tax due on retrospective income

E4.1318 Special mixed fund rules

E1.1435 Appealing transactions in securities counteraction notices

I7.120A BPR and excepted assets

E6.324H Nominated income and gains and the ordering rules

E4.1167 Payments made after leaving and after issue of form P45

I5.1212 Protector of a foreign trust

B3.306 Meaning of plant and machinery

D6.711 Liquidation—capital gains implications

D6.233 Rights issue—sale of rights nil paid

E1.416 Dividends from non-UK resident companies—general

D1.1422 Calculating NGIE and ANGIE