Prior to 6 April 2016, enhanced personal allowances were available to individuals meeting certain conditions in relation to age and income. From 6 April 2016 onwards all individuals are subject to the same conditions in relation to the personal allowance and there is no enhanced allowance for those over a certain age, see E1.910.
Introduction
Following the introduction of independent taxation in 1990, every individual who meets the residence conditions and income conditions can claim a personal allowance. The allowance is deducted at Step 3 of the income tax computation in ITA 2007, s 23 (ie deducted from net income, see E1.101B).
For 2015/16 and prior years, enhanced personal allowances (in lieu of the basic personal allowance) were available to individuals meeting certain age requirements with income below certain limits. These age-related personal allowances are discussed below. Since 2015/16, all individuals, regardless of age, are entitled to the basic personal allowance. See E1.910. The 'basic' personal allowance is not a statutory term, but is a useful shorthand when referring to the personal
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