53:
872:
from paying. As of
January 2020, self-employed National Insurance Contributions (NICs) will be categorised as Class 2 when profits are between £6,365 and £8,631.99 a year. If a self-employed worker earns £8,632 or more a year they will be categorised as Class 4. Class 2 contributions are charged at £3.00 per week and are usually paid by direct debit. While the amount is calculated to a weekly figure, they were typically paid monthly or quarterly until 2015. For future years, class 2 is collected as part of the tax self-assessment process. For the most part, unlike Class 1, they do not form part of a qualifying contribution record for contributions-based
434:
2401:
445:, which introduced the concept of benefits based on contributions paid by employed people and their employer. William Martin-Smith was issued with the First NI number A1. The chosen means of recording the contributions required the employer to buy special stamps from a Post Office and affix them to contribution cards. The cards formed proof of entitlement to benefits and were given to the employee when the employment ended, leading to the loss of a job often being referred to as being
500:(NHS). However a small percentage is transferred from the funds to the NHS from certain of the smaller sub-classes. Thus the four NHS organisations are partially funded from NI contributions but not from the NI Fund. Less than half of benefit expenditure (42.1%) now goes on contributory benefits, compared with over 65% in 1978–79 because of the growth of means-tested benefits since the late 1970s.
943:, since 1987). These are equivalent to Class 1 NICs, though are not paid for. They are granted either to maintain a contributions record while not working, or to those applying for benefits whose contribution record is only slightly short of the requirements for those benefits. In the latter case, they cannot be used to fill "gaps" in past years in contribution records for some benefits.
472:, of which an expanded National Insurance scheme was a major component. As part of this process, in 1948, a single stamp was introduced which covered all the benefits of the new Welfare State. At that point, responsibility passed to the new Ministry of National Insurance; many of the former approved societies went into liquidation as a result.
1057:
cannot be operated without one. An NI number is in the format: two letters, six digits and one further letter or a space. The example used is typically QQ123456C. It is usual to pair off the digits - such separators are seen on forms used by government departments (both internal and external, notably
664:
Class 1B contributions were introduced on 6 April 1999 and are payable by employers as part of a PAYE Settlement
Agreement (an arrangement whereby the employer meets the tax liabilities on certain benefits). Class 1B contributions are paid at the same rate as Class 1A contributions and do not provide
581:
There are a number of milestone figures which determine the rate of NICs to be paid. These are the Lower
Earnings Limit (LEL), Primary Threshold (PT), Secondary Threshold (ST) and Upper Earnings Limit (UEL), though often the PT and ST are set to the same value. The cash value of most of these figures
495:
are used to pay for certain types of welfare expenditure and
National Insurance payments cannot be used directly to fund general government spending. However, any surplus in the funds is invested in government securities, and so is effectively lent to the government at low rates of interest. National
899:
entitlement. The main reason for paying Class 3 NICs is to ensure that a person's contribution record is preserved to provide entitlement to these benefits, though care needs to be taken not to pay unnecessarily as it is not necessary to have contributions in every year of a working life in order to
420:
The benefit component includes several contributory benefits, availability and amount of which is determined by the claimant's contribution record and circumstances. Weekly income and some lump-sum benefits are provided for participants upon death, retirement, unemployment, maternity and disability.
1052:
To administer the
National Insurance system, a National Insurance number is allocated to every child shortly after their birth when a claim to Child Benefit is made. People coming from overseas have to apply for a NI number before they can qualify for benefits; although holding a NI number is not a
871:
Class 2 contributions are fixed weekly amounts paid by the self-employed until 5 April 2024. They are due regardless of trading profits or losses, but those with low earnings can apply for exemption from paying and those on high earnings with liability to either Class 1 or 4 can apply for deferment
577:
along with income tax and other statutory deductions. Contributions for employees are calculated on a periodic basis, usually weekly or monthly depending on how the employee is paid, with no reference to earnings in previous periods. Those for company directors are calculated on an annual basis, to
1092:
NIRS/2, introduced in 1996, was a large and complex computer system which had several uses. These included individual applications to access or update an individual
National Insurance account, to view employer's National Insurance schemes and a general work management application. There was some
639:
As indicated above, the rates at which an individual and their employer pay contributions depend on a number of factors. Consequently, there are many possible sets of employer/employee contribution rates to allow for all combinations of the various factors. HMRC allocate a letter of the alphabet,
560:
National insurance contributions (NICs) fall into a number of classes. Class 1, 2 and 3 NICs paid are credited to an individual's NI account, which determines eligibility for certain benefits - including the state pension. Class 1A, 1B and 4 NIC do not count towards benefit entitlements but must
520:
The contributions component of the system, "National
Insurance Contributions" (NICs) are paid by employees and employers on earnings, and by employers on certain benefits-in-kind provided to employees. The self-employed contribute partly by a fixed weekly or monthly payment, and partly on a
1367:
The upper limit is currently set at the figure at which the higher rate of Income Tax becomes chargeable for a person on the standard personal allowance for Income Tax in all parts of the UK except
Scotland (which can set its own level for the tax threshold, but not for the NI upper limit).
643:
Each tax year, HMRC publish look-up tables for each table letter to assist with manual calculation of contributions, though these days most of the calculations are done by computer systems and the tables are available only as downloads. In addition, HMRC provide an online
National Insurance
392:
Currently, workers pay contributions from the age of 16 years, until the age they become eligible for the State pension. Contributions are due from employed people earning at or above a threshold called the Lower
Earnings Limit, the value of which is reviewed each year. Self-employed people
1636:
A further complication is that an employee has an allowance per employer, unlike income tax where the allowance is split between employers via the person's tax code. So a person with two low paid jobs would pay less, possibly nothing, than someone who earned the same amount from one job.
452:
Initially there were two schemes running alongside each other, one for health and pension insurance benefits (administered by "approved societies" including friendly societies and some trade unions) and the other for unemployment benefit which was administered directly by Government. The
617:
Whether the employee is a married woman paying reduced-rate contributions. This facility was abolished on 11 May 1977 but women who were already paying these contributions at that time were allowed to opt to continue to do so for as long as they remained married (or widowed) and in
1617:
For 2015–16 there was therefore up to £304.80 payable by someone who has not reached the point where they are liable for Income Tax. This has risen to £352.80 for 2016–17, to £400.32 for 2017–18, to £411.12 for 2018-19 and to £464.16 for 2019–20. This fell to £360 for 2020–21.
475:
Stamp cards for class 1 (employed) contributions persisted until 1975 when these contributions finally ceased to be flat-rate and became earnings related, collected along with Income Tax under the PAYE procedures. Making NI contributions is still often described by people as
569:
Class 1 contributions are paid by employers and their employees. In law, the employee contribution is referred to as the 'primary' contribution and the employer contribution as the 'secondary', but they are usually referred to simply as employee and employer contributions.
1633:, a weekly paid employee will face a charge in any week where earnings exceed 1/52 of the annual limit. It is therefore possible for a charge to arise on someone who earns below the limit on an annual basis but who has occasional payments above the weekly limit.
540:
People in certain circumstances, such as caring for a child, caring for a severely disabled person for more than 20 hours a week or claiming unemployment or sickness benefits, can gain National Insurance credits which protects their rights to various benefits.
553:
676:
The general rates for the tax year 2023/24 between 6 January and 5 April 2024 are shown below. For those who qualify for the mariners rates, the employee rates are as shown below and the non-zero employer rates are 0.5% lower than those shown below.
1089:(NICO) would have to request paper printouts of an individual's account which could take up to two weeks to arrive. New information to be added to the account would be sent to specialised data entry operatives on paper to be input into NIRS.
393:
contribute through a percentage of net profits above a threshold, which is reviewed periodically. Individuals may also make voluntary contributions to fill a gap in their contributions record and thus protect their entitlement to benefits.
955:
of availability and amount determined by the claimant's contribution record and circumstances. Weekly income benefits and some lump-sum benefits to participants upon death, retirement, unemployment, maternity and disability are provided.
521:
percentage of net profits above a certain threshold. Individuals may also make voluntary contributions, in order to fill a gap in their contributions record and thus protect their entitlement to benefits. Contributions are collected by
388:
in 1948, the system has been subjected to numerous amendments in succeeding years. Initially, it was a contributory form of insurance against illness and unemployment, and eventually provided retirement pensions and other benefits.
915:
Contributions are based around two thresholds, the Lower Profits Limit (LPL) and the Upper Profits Limit (UPL). These have the same cash values as the Primary Threshold and Upper Earnings Limit used in Class 1 calculations.
1621:
The current government's manifesto in the 2019 general election promised to restore the parity between the NI and Income Tax thresholds by the end of their first term in office. The limits were harmonised on 6 July 2022.
640:
referred to as an 'NI Table Letter', to each of these sets of contribution rates. Employers are responsible for allocating the correct table letter to each employee depending on their particular circumstances.
1363:
In the early 2000s the lower threshold for employee contributions was aligned with the standard personal allowance for Income Tax but has since diverged significantly, as illustrated in the following table.
629:
On earnings above the UEL yet another set of rates apply, this time depending only on whether the employee has reached the age at which State Pension becomes payable or is an ocean-going mariner or deep-sea
930:
Class 4 contributions do not form part of a qualifying contribution record for any benefits, including the State Pension, as self-employed people qualify for these benefits by paying Class 2 contributions.
1096:
Due to these computer problems, Deficiency Notices (telling individuals of a possible shortfall in their contributions), which had been sent out on an annual basis prior to 1996, stopped being issued; the
416:
which the employer is liable to pay. National Insurance contributions form a significant proportion of the UK Government's revenue, raising £145 billion in 2019-20 (representing 17.5% of all tax revenue).
507:
evaluation of the long-term prospects for the National Insurance system is mandated every 5 years, or whenever any changes are proposed to benefits or contributions. Such evaluations are conducted by the
1625:
The limits and rates for the following tax year are normally announced at the same time as the autumn budget made by the Chancellor of the Exchequer. Current rates are shown on the hmrc.gov.uk website.
601:
On earnings above the LEL, up to and including the PT, employee contributions are not paid but are credited by the government as if they were (enabling certain low-paid workers to qualify for benefits).
908:
Class 4 contributions are paid by self-employed people as a portion of their profits. The amount due is calculated with income tax at the end of the year, based on figures supplied on the SA100
656:
provided to their employees and directors, at the standard employer contribution percentage rate for the tax year. Class 1A contributions do not provide any benefit entitlement for individuals.
2255:
573:
The employee contribution is deducted from gross wages by the employer, with no action required by the employee. The employer then adds in their own contribution and remits the total to
888:
Class 3 contributions are voluntary NICs paid by people wishing to fill a gap in their contributions record which has arisen either by not working or by their earnings being too low.
1085:
The original National Insurance Recording System (NIRS) was a more archaic system first used in 1975 without direct user access to its records. A civil servant working within the
1352:
On 7 September 2021, the government announced an increase of NI rates by 1.25 percentage points for the 2022–23 tax year, breaking its 2019 manifesto promise. From 2023, a new
544:
National Insurance is a significant contributor to UK government revenues, with contributions estimated to comprise 18% of total revenue in the 2019/2020 financial year.
512:
and the resulting reports must be presented to the UK Parliament. The most recent review was conducted as at April 2020, with the report being published two years later.
1941:
2003:
2437:
2259:
2313:
52:
2442:
1743:"www.parliament.uk: Select Committee on Social Security Fifth Report, the Contributory Principle: The relationship between tax and National Insurance"
1101:
took several years to clear the backlog. As a result, many customers were unaware whether they had incomplete years of contributions towards their
2432:
130:
125:
2349:
2066:
1706:
160:
1015:
587:
349:
88:
591:
1629:
The calculation of contributions for employees has to be made on each pay period (for non-directors of a company). As a result and unlike
465:" committed the government to a system of "national compulsory insurance for all classes for all purposes from the cradle to the grave."
1356:
charged at the 1.25% rate would be introduced with NI rates reverting to their previous rates. This move was reversed by new chancellor
534:
409:
370:
2028:
433:
509:
323:
303:
236:
1789:
1902:
1702:
1093:
controversy regarding the NIRS/2 system from its inception when problems with the new system attracted widespread media coverage.
909:
155:
652:
Class 1A contributions were introduced from 6 April 1991, and are paid by employers on the value of company cars and certain other
607:
On earnings above the PT/ST, up to and including the UEL, NICs are collected at a rate which is determined by a number of factors:
496:
Insurance contributions are paid into the various National Insurance Funds after deduction of monies specifically allocated to the
457:
in 1942 proposed expansion and unification of the welfare state under a scheme of what was called social insurance. In March 1943
973:
877:
140:
135:
385:
1082:). This came into use in June and July 2009 and brought NIC and Income Tax records together on one system for the first time.
1025:
2337:
1630:
923:
Above the LPL, up to and including the UPL, class 4 NICs are paid at a rate which can vary but has been 9% for several years.
120:
93:
43:
33:
17:
1030:
2178:
1074:
National Insurance contributions for all UK residents and some non-residents are recorded using the NPS computer system (
1919:
1121:
As noted above, the employee contribution was a flat rate stamp until 1975. After this, the rates have been as follows:
2281:
1828:
2427:
1353:
583:
442:
381:
377:, since payment of NI contributions establishes entitlement to certain state benefits for workers and their families.
110:
2153:
318:
624:
In the case of the employer contribution, whether the employee is aged under 21 or is an apprentice aged under 25.
1857:
1047:
422:
342:
308:
272:
1742:
979:
578:
ensure that the correct level of NICs are collected regardless of how often the director chooses to be paid.
1862:
1711:
497:
492:
313:
267:
1086:
522:
397:
282:
145:
72:
1955:
241:
170:
1020:
873:
335:
277:
2029:
http://www.direct.gov.uk/en/Pensionsandretirementplanning/StatePension/Basicstatepension/DG_10014671
1035:
598:
On earnings below the LEL, no NICs are paid because no benefits accrue on earnings below this limit.
968:
896:
526:
413:
401:
231:
210:
190:
150:
98:
1829:"Ministry of Labour and Ministry of National Insurance: National Insurance Stamps, correspondence"
1010:
1005:
985:
582:
normally changes each year, either in line with inflation or by some other amount decided by the
200:
165:
2326:
2307:
1935:
1898:
483:
As the system developed, the link between individual contributions and benefits was weakened.
458:
262:
246:
1870:
468:
After the Second World War, the Attlee government pressed ahead with the introduction of the
2219:
1716:
892:
611:
454:
226:
1894:
1888:
939:
People who are unable to work for some reason may be able to claim NI credits (technically
604:
On earnings above the LEL, up to and including the ST, employer contributions are not paid.
2004:"Government Actuary's Quinquennial Review of the National Insurance Fund as at April 2020"
1721:
1054:
926:
Above the UPL, class 4 NICs are paid at a second rate, which has been 2% for several years
653:
556:
A British 1948 National Insurance stamp, once used to collect contributions to the scheme.
374:
175:
2241:
2205:"HM Revenue & Customs: Do you need to top up your National Insurance contributions?"
2073:
1978:
2400:
1884:
1357:
1098:
2123:
2421:
2098:
1110:
1102:
990:
469:
2204:
1920:"www.parliament.uk: report on debate which refers to the phrase 'paying the stamp'"
205:
195:
449:, a phrase which endures to this day although the card itself no longer exists.
298:
67:
552:
2350:"PM announces 1.25% National Insurance hike to pay for social care in England"
530:
405:
185:
2363:
2288:
1918:
Department of the Official Report (Hansard), House of Commons, Westminster.
1059:
421:
In order to obtain the benefits which are related to the contributions, a
2394:
1803:
1764:
2406:
1851:
504:
2040:
621:
Whether the employee is an ocean-going mariner or deep-sea fisherman.
180:
2242:"Non-benefit credits: Overview: What are National Insurance credits"
2411:
1106:
551:
432:
1077:
1001:
Historic benefits for which there was a contribution condition:
673:
Contribution rates are set for each tax year by the government.
574:
920:
No class 4 NICs are due on profits up to and including the LPL.
1063:
441:
The current system of National Insurance has its roots in the
18:
Parliamentary Secretary to the Ministry of National Insurance
27:
Tax and social benefit system in the UK, introduced in 1911
1979:"National Insurance contributions : an introduction"
1705:
A collection of British national insurance stamps in the
964:
Benefits for which there is a contribution condition:
2364:"National Insurance rise to be reversed in November"
2179:"National Insurance for Limited Companies Explained"
586:. The PT is normally indexed to inflation using the
2412:National Insurance contribution rates from 1975-76
1850:
610:Whether the employee has reached the age at which
590:, while other thresholds remain indexed using the
400:(HMRC). For employees, this is done through the
2407:HMRC Up to date national insurance rates tables
1662:Set at to 3.25% from 6 April to 5 November 2022
437:A 1940 contribution card for an employed woman.
1653:Set at 13.25% from 6 April to 5 November 2022
343:
8:
2154:"Self-employed National Insurance explained"
1940:: CS1 maint: multiple names: authors list (
951:The benefit component comprises a number of
181:Various alcohol- and gambling-related duties
2399:
350:
336:
38:
32:For the proposed scheme in Australia, see
2147:
2145:
2124:"National Insurance rates and categories"
1956:"Social Security Administration Act 1992"
1790:"National Insurance Contributions (NICs)"
1680:Set at 10% from 6 January to 5 April 2024
891:Class 3 contributions only count towards
665:any benefit entitlement for individuals.
2220:"Self-employed National Insurance rates"
1741:The Committee Office, House of Commons.
1370:
1123:
756:
679:
2414:, from the Institute for Fiscal Studies
1733:
1646:
290:
254:
218:
80:
59:
41:
2312:: CS1 maint: archived copy as title (
2305:
2258:. Cabinetoffice.gov.uk. Archived from
2027:Understanding the basic State Pension
1933:
1707:British Library Philatelic Collections
1053:prerequisite for working in the UK, a
2438:Social security in the United Kingdom
2041:"Total Revenue Pie Chart for FY 2020"
1016:State Earnings-Related Pension Scheme
7:
1871:participating institution membership
404:(Pay As You Earn) system along with
369:) is a fundamental component of the
1070:National Insurance and PAYE Service
371:welfare state in the United Kingdom
324:Business rates in Northern Ireland
304:Domestic rates in Northern Ireland
237:Land and Buildings Transaction Tax
25:
2067:"2011 Budget Report (para 1.128)"
1703:H.M. Stationery Office Collection
156:Annual Tax on Enveloped Dwellings
2443:Retirement in the United Kingdom
2338:National Insurance contributions
1977:Seeley, Anthony (10 June 2014).
1765:"PAYE and payroll for employers"
974:Employment and Support Allowance
878:Employment and Support Allowance
51:
775:Under 21 / apprentice under 25
510:Government Actuary's Department
396:Contributions are collected by
2433:Taxation in the United Kingdom
1893:. London: Bloomsbury. p.
1117:Contribution rates – employees
44:Taxation in the United Kingdom
34:National Insurance (Australia)
1:
1922:. Publications.parliament.uk
1745:. Publications.parliament.uk
1360:effective 6 November 2022.
2256:"National Insurance Number"
1958:. Opsi.gov.uk. 6 April 1990
1608:
1605:
1600:
1592:
1589:
1586:
1578:
1575:
1572:
1564:
1561:
1558:
1550:
1547:
1544:
1536:
1533:
1530:
1522:
1519:
1516:
1508:
1505:
1502:
1494:
1491:
1488:
1480:
1477:
1474:
1466:
1463:
1460:
1452:
1449:
1446:
1438:
1435:
1432:
1424:
1421:
1418:
1410:
1407:
1404:
1396:
1393:
1390:
1354:health and social care levy
443:National Insurance Act 1911
382:National Insurance Act 1911
111:Health and Social Care Levy
2459:
2222:. HM Revenue & Customs
2218:HM Revenue & Customs.
1984:. House of Commons Library
1045:
1031:Widowed Parent's Allowance
1026:Widowed Mother’s Allowance
319:Business rates in Scotland
31:
1858:Oxford English Dictionary
1831:. nationalarchives.gov.uk
1048:National Insurance number
1042:National Insurance number
461:in a broadcast entitled "
423:National Insurance number
309:Business rates in England
273:Welsh Rates of Income Tax
60:UK Government Departments
2103:HM Revenue & Customs
1109:affected by the rise in
537:and Postgraduate Loans.
498:National Health Services
493:National Insurance Funds
1863:Oxford University Press
1712:National Insurance Fund
1076:National Insurance and
876:, but do count towards
487:National Insurance Fund
373:. It acts as a form of
314:Business rates in Wales
268:Welsh Revenue Authority
1377:NI employee threshold
814:£175.01 to £967 a week
728:£242.01 to £967 a week
714:£123.01 to £242 a week
561:still be paid if due.
557:
523:HM Revenue and Customs
438:
398:HM Revenue and Customs
283:Landfill Disposals Tax
146:Stamp Duty Reserve Tax
73:HM Revenue and Customs
1380:Income Tax allowance
980:Jobseeker's Allowance
953:contributory benefits
555:
436:
242:Scottish Landfill Tax
171:Petroleum Revenue Tax
161:Insurance Premium Tax
1804:"National Insurance"
1671:Until 5 January 2024
1087:Contributions Office
1021:Unemployment Benefit
874:Jobseekers Allowance
695:Over retirement age
548:Contribution classes
384:and expanded by the
278:Land Transaction Tax
2370:. 22 September 2022
1861:(Online ed.).
969:Bereavement benefit
897:Bereavement Benefit
797:£123 to £175 a week
772:Over retirement age
759:
682:
529:system, along with
525:(HMRC) through the
414:Apprenticeship Levy
232:Scottish income tax
219:Scottish Government
211:Vehicle Excise Duty
191:Climate Change Levy
151:Stamp Duty Land Tax
2428:National Insurance
2183:Gorilla Accounting
1383:Charge to NI only
1011:Invalidity Benefit
1006:Incapacity Benefit
986:Statutory Sick Pay
757:
680:
669:Contribution rates
558:
533:and repayments of
478:paying their stamp
439:
380:Introduced by the
363:National Insurance
201:Machine Games Duty
166:Air Passenger Duty
115:proposal abolished
106:National Insurance
2099:"NICS calculator"
2045:UK Public Revenue
1869:(Subscription or
1689:Until 5 July 2022
1615:
1614:
1350:
1349:
1136:Above upper band
1111:State Pension age
941:credited earnings
864:
863:
848:Class 1A & 1B
780:Up to £123 a week
755:
754:
700:Up to £123 a week
459:Winston Churchill
386:Labour government
360:
359:
263:Taxation in Wales
247:Air Departure Tax
126:Capital gains tax
16:(Redirected from
2450:
2403:
2398:
2397:
2395:Official website
2380:
2379:
2377:
2375:
2360:
2354:
2353:
2346:
2340:
2335:
2329:
2324:
2318:
2317:
2311:
2303:
2301:
2299:
2293:
2287:. Archived from
2286:
2278:
2272:
2271:
2269:
2267:
2252:
2246:
2245:
2238:
2232:
2231:
2229:
2227:
2215:
2209:
2208:
2201:
2195:
2194:
2192:
2190:
2185:. 8 January 2020
2175:
2169:
2168:
2166:
2164:
2149:
2140:
2139:
2137:
2135:
2120:
2114:
2113:
2111:
2109:
2095:
2089:
2088:
2086:
2084:
2079:on 1 August 2011
2078:
2072:. Archived from
2071:
2062:
2056:
2055:
2053:
2051:
2037:
2031:
2025:
2019:
2018:
2016:
2014:
2000:
1994:
1993:
1991:
1989:
1983:
1974:
1968:
1967:
1965:
1963:
1952:
1946:
1945:
1939:
1931:
1929:
1927:
1915:
1909:
1908:
1890:A World to Build
1881:
1875:
1874:
1866:
1854:
1847:
1841:
1840:
1838:
1836:
1825:
1819:
1818:
1816:
1814:
1800:
1794:
1793:
1786:
1780:
1779:
1777:
1775:
1761:
1755:
1754:
1752:
1750:
1738:
1717:Beveridge Report
1690:
1687:
1681:
1678:
1672:
1669:
1663:
1660:
1654:
1651:
1371:
1124:
960:Current benefits
831:Over £967 a week
760:
742:Over £967 a week
683:
654:benefits in kind
455:Beveridge Report
447:given your cards
408:, repayments of
352:
345:
338:
291:Local Government
255:Welsh Government
227:Revenue Scotland
55:
46:
39:
21:
2458:
2457:
2453:
2452:
2451:
2449:
2448:
2447:
2418:
2417:
2393:
2392:
2389:
2384:
2383:
2373:
2371:
2362:
2361:
2357:
2348:
2347:
2343:
2336:
2332:
2325:
2321:
2304:
2297:
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2294:on 7 March 2012
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999:
997:Former benefits
962:
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886:
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671:
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614:becomes payable
567:
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375:social security
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176:Aggregates Levy
136:Inheritance tax
121:Corporation tax
42:
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28:
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2327:UK Tax History
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1099:Inland Revenue
1071:
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1046:Main article:
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425:is necessary.
358:
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131:Motoring taxes
128:
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2152:Smith, Jake.
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2100:
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2075:
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2065:HM Treasury.
2061:
2058:
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2009:
2005:
1999:
1996:
1980:
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1135:
1132:
1129:
1126:
1125:
1122:
1116:
1114:
1112:
1108:
1104:
1103:State Pension
1100:
1094:
1090:
1088:
1083:
1081:
1079:
1069:
1067:
1065:
1061:
1056:
1049:
1041:
1037:
1034:
1032:
1029:
1027:
1024:
1022:
1019:
1017:
1014:
1012:
1009:
1007:
1004:
1003:
1002:
996:
992:
991:State Pension
989:
987:
984:
981:
978:
975:
972:
970:
967:
966:
965:
959:
957:
954:
946:
944:
942:
934:
932:
925:
922:
919:
918:
917:
913:
911:
903:
901:
898:
894:
893:State Pension
889:
883:
881:
879:
875:
866:
859:
856:
853:
850:
847:
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842:
839:
836:
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829:
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808:
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802:
799:
796:
795:
791:
788:
785:
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778:
774:
771:
768:
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763:Weekly salary
762:
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750:
747:
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733:
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727:
726:
722:
719:
716:
713:
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698:
694:
691:
688:
686:Weekly salary
685:
684:
678:
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668:
666:
659:
657:
655:
647:
645:
641:
635:Table letters
634:
628:
623:
620:
616:
613:
612:State Pension
609:
608:
606:
603:
600:
597:
596:
595:
593:
589:
585:
579:
576:
571:
564:
562:
554:
547:
545:
542:
538:
536:
535:Student Loans
532:
528:
524:
516:Contributions
515:
513:
511:
506:
501:
499:
494:
486:
484:
481:
479:
473:
471:
470:Welfare State
466:
464:
463:After the War
460:
456:
450:
448:
444:
435:
428:
426:
424:
418:
415:
411:
410:Student Loans
407:
403:
399:
394:
390:
387:
383:
378:
376:
372:
368:
364:
353:
348:
346:
341:
339:
334:
333:
331:
330:
325:
322:
320:
317:
315:
312:
310:
307:
305:
302:
300:
297:
296:
295:
294:
289:
284:
281:
279:
276:
274:
271:
269:
266:
264:
261:
260:
259:
258:
253:
248:
245:
243:
240:
238:
235:
233:
230:
228:
225:
224:
223:
222:
217:
212:
209:
207:
204:
202:
199:
197:
194:
192:
189:
187:
184:
182:
179:
177:
174:
172:
169:
167:
164:
162:
159:
157:
154:
152:
149:
147:
144:
142:
139:
137:
134:
132:
129:
127:
124:
122:
119:
116:
112:
109:
107:
104:
100:
97:
96:
95:
92:
90:
87:
86:
85:
84:
81:UK Government
79:
74:
71:
69:
66:
65:
64:
63:
58:
54:
50:
49:
45:
40:
35:
30:
19:
2374:22 September
2372:. Retrieved
2367:
2358:
2344:
2333:
2322:
2296:. Retrieved
2289:the original
2276:
2264:. Retrieved
2260:the original
2250:
2236:
2224:. Retrieved
2213:
2199:
2187:. Retrieved
2182:
2173:
2161:. Retrieved
2157:
2132:. Retrieved
2127:
2118:
2106:. Retrieved
2102:
2093:
2081:. Retrieved
2074:the original
2060:
2048:. Retrieved
2044:
2035:
2023:
2011:. Retrieved
2007:
1998:
1986:. Retrieved
1972:
1960:. Retrieved
1950:
1924:. Retrieved
1913:
1889:
1879:
1856:
1845:
1833:. Retrieved
1823:
1811:. Retrieved
1807:
1798:
1784:
1772:. Retrieved
1768:
1759:
1747:. Retrieved
1736:
1685:
1676:
1667:
1658:
1649:
1635:
1628:
1624:
1620:
1616:
1366:
1362:
1351:
1337:2024–present
1120:
1095:
1091:
1084:
1075:
1073:
1051:
1000:
963:
952:
950:
940:
938:
929:
914:
907:
890:
887:
870:
675:
672:
663:
651:
644:Calculator.
642:
638:
580:
572:
568:
559:
543:
539:
519:
502:
490:
482:
477:
474:
467:
462:
451:
446:
440:
419:
395:
391:
379:
366:
362:
361:
206:Tobacco Duty
196:Landfill tax
114:
105:
29:
2226:21 November
2163:21 November
2134:21 November
2108:21 November
2050:21 November
1988:23 December
1105:(including
982:(new-style)
976:(new-style)
299:Council Tax
68:HM Treasury
2422:Categories
1873:required.)
1835:30 October
1728:References
1631:Income Tax
1133:Upper band
1130:Lower band
935:NI credits
910:tax return
758:Employers
681:Employees
618:employment
584:Chancellor
531:Income Tax
406:Income Tax
186:Bingo Duty
141:Stamp Duty
94:Income tax
2189:8 January
1323:2023–2024
1309:2022–2023
1295:2011–2022
1281:2003–2011
1267:1999–2003
1253:1994–1999
1239:1989–1994
1225:1982–1989
1211:1981–1982
1197:1980–1981
1183:1979–1980
1169:1978–1979
1155:1976–1978
1141:1975–1976
900:qualify.
630:fisherman
505:actuarial
2368:BBC News
2308:cite web
2083:26 March
1936:cite web
1887:(2007).
1697:See also
1606:£12,570
1603:£12,570
1598:2022-28
1590:£12,570
1584:2021-22
1576:£12,500
1570:2020-21
1562:£12,500
1556:2019-20
1548:£11,850
1542:2018-19
1534:£11,500
1528:2017-18
1520:£11,000
1514:2016-17
1506:£10,600
1500:2015-16
1492:£10,000
1486:2014-15
1472:2013-14
1458:2012-13
1444:2011-12
1430:2010-11
1416:2009-10
1055:tax code
947:Benefits
766:Standard
689:Standard
660:Class 1B
648:Class 1A
412:and any
2298:23 July
1601:£9,880
1593:£3,002
1587:£9,568
1579:£3,000
1573:£9,500
1565:£3,868
1559:£8,632
1551:£3,426
1545:£8,424
1537:£3,336
1531:£8,164
1523:£2,940
1517:£8,060
1509:£2,540
1503:£8,060
1495:£2,036
1489:£7,956
1481:£1,685
1478:£9,440
1475:£7,755
1464:£8,105
1461:£7,599
1450:£7,475
1447:£7,235
1436:£6,475
1433:£5,725
1422:£6,475
1419:£5,725
1408:£6,435
1405:£5,465
1402:2008-9
1394:£5,225
1391:£5,205
1388:2007-8
1080:Service
904:Class 4
884:Class 3
867:Class 2
769:Reduced
692:Reduced
565:Class 1
429:History
2266:21 May
2158:Crunch
2128:gov.uk
2013:2 July
2008:GOV.UK
1962:21 May
1926:21 May
1901:
1852:"card"
1813:11 May
1808:GOV.UK
1774:11 May
1769:GOV.UK
1749:21 May
1609:£2,690
860:13.8%
843:13.8%
2292:(PDF)
2285:(PDF)
2077:(PDF)
2070:(PDF)
1982:(PDF)
1867:
1641:Notes
1467:£505
1453:£240
1439:£750
1425:£750
1411:£970
1374:Year
1217:8.75%
1203:7.75%
1189:6.75%
1161:5.75%
1107:women
857:13.8%
854:13.8%
851:13.8%
840:13.8%
837:13.8%
834:13.8%
823:13.8%
820:13.8%
817:13.8%
734:3.85%
2376:2022
2314:link
2300:2009
2268:2010
2228:2019
2191:2020
2165:2019
2136:2019
2110:2019
2085:2011
2052:2019
2015:2023
1990:2018
1964:2010
1942:link
1928:2010
1899:ISBN
1837:2011
1815:2018
1776:2018
1751:2010
1397:£20
1276:N/A
1262:N/A
1248:N/A
1234:N/A
1220:N/A
1206:N/A
1192:N/A
1178:N/A
1175:6.5%
1164:N/A
1150:N/A
1147:5.5%
1127:Year
1078:PAYE
1062:and
1058:the
895:and
792:n/a
709:n/a
575:HMRC
527:PAYE
491:The
402:PAYE
99:PAYE
1611:£0
1346:2%
1332:2%
1329:12%
1318:2%
1315:12%
1304:2%
1301:12%
1290:1%
1287:11%
1273:10%
1259:10%
1228:N/A
1214:N/A
1200:N/A
1186:N/A
1172:N/A
1158:N/A
1144:N/A
1113:).
1066:).
1064:P60
1060:P45
826:0%
809:0%
789:n/a
786:n/a
783:n/a
751:0%
737:0%
731:10%
723:0%
706:n/a
703:n/a
592:RPI
588:CPI
503:An
89:VAT
2424::
2366:.
2310:}}
2306:{{
2181:.
2156:.
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2101:.
2043:.
2006:.
1938:}}
1934:{{
1897:.
1895:24
1855:.
1806:.
1767:.
1343:8%
1340:0%
1326:0%
1312:0%
1298:0%
1284:0%
1270:0%
1256:2%
1245:9%
1242:2%
1231:9%
912:.
880:.
806:0%
803:0%
800:0%
748:2%
745:2%
720:0%
717:0%
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