Annual Tax Allowances

We receive a large number of queries from pensioners about their tax codes. Unfortunately we are not able to explain why HM Revenue & Customs has set or amended your tax code to a particular level. In the first instance these queries should be made to HM Revenue & Customs. Their telephone number is 0300 200 3300. You should have your National Insurance Number available and quote the Tax Reference 083/CCC (for Local Government).

2018-19 2017-18
£ a year £ a year
Personal Allowance
Personal Allowance (*1) 11,850 11,500
Income limit for personal allowance 100,000 100,000
Income limit for married couple’s allowance (*2) 28,900 28,000
Marriage Allowance (*3) 1,185 1,150
Married Couple’s allowance for those born before April 1935
Maximum amount of married couple’s allowance (*4) 8,695 8,445
Minimum amount of married couple’s allowance (*5) 3,360 3,260
Blind person’s allowance 2,390 2,320
*1 The personal allowance reduces where the individual’s income is above £100,000 – by £1 for every £2 of income above the £100,000 limit. This reduction applies irrespective of date of birth.
*2 This age-related allowance is reduced by £1 for every £2 of income over this limit.
*3 This transferable allowance is available to married couples and civil partners who are not in receipt of married couple’s allowance. A spouse or civil partner who is not liable to income tax; or not liable at the higher or additional rates, can transfer this amount of their unused personal allowance to their spouse or civil partner. The recipient must not be liable to Income Tax at the higher or additional rates.
*4 The relief for this allowance is given at 10%.
*5 The relief for this allowance is given at 10%.