Ставки налогов 2016 — 2017
Income Tax Rates
| Rate on taxable income |
Tax Band |
Income Tax Rate |
Dividend Tax Rate |
| Starting savings rate |
0 — £5,000 |
— |
0% |
| Basic rate |
Up to £32,000 |
20% |
7.50% |
| Higher rate |
£32,001 — £150,000 |
40% |
32.50% |
| Additional rate |
over £150,000 |
45% |
38.10% |
Income Tax Allowances
| Personal allowance |
£11,000 |
| Income limit for personal allowance |
£100,000 |
| Income Limit for married couple’s allowance |
£27,700 |
| Marriage allowance |
£1,100 |
| Married couple’s allowance before 6 April 1935 | |
| Married couple’s allowance maximum amount |
£8,355 |
| Married couple’s allowance minimum amount |
£3,220 |
| Blind person’s allowance |
£2,290 |
| Dividend allowance |
£5,000 |
| Personal savings allowance for basic rate taxpayers |
£1,000 |
| Personal savings allowance for higher rate taxpayers |
£500 |
National Insurance Contributions
| Weekly earnings £(GBP) | |
| Class I (employment) Employee’s rate | |
| Below £155 |
0% |
| £155 to £827 |
12% |
| Above £827 |
2% |
| Employment allowance, per employer, per year |
£3,000 |
| Employer’s rates | |
| Below £156 |
0% |
| Above £156 |
13.8% |
| Class 2 | |
| Annual small earning exception |
£5,965 |
| Class 2 rate per week |
£2.80 |
| Class 4 | |
| Lower annual earnings limit |
£8,060 |
| Upper annual earnings limit |
£43,000 |
| Class 4 rate between lower and upper earnings limit |
9% |
| Class 4 rate above upper earnings limit |
2% |
Capital Gains Tax
| Annual exemption individual |
£11,100 |
| Annual exemption Trustees |
£5,500 |
| Higher rate taxpayers |
20%/28%* |
| Standard rate taxpayers |
10%/18%* |
| Rates for trustees and personal representatives of someone who has died |
20% |
| Entrepreneurs’ rate |
10% |
| Entrepreneurs’ relief life time limit |
£10,000,000 |
*18% and 28% tax rates for individuals for residential property and carried interest
Individual Savings Accounts (ISAs)
| Maximum annual investment limit — a combination of amounts between a Cash and Stocks and Shares NISA |
£15,240 |
Stamp Duty
From 4 December 2014, the SDLT rates were changed by a new regime under which you only pay the rate of tax on the part of the property price within each tax band.
|
Residential property |
||
|
Standard rate |
Additional or rental rate (from 1 April 2016) |
|
| Value up to £40,000 |
0% |
0% |
| Over £40,000 to £125,000 |
0% |
3% |
| Over £125,000 — £250,000 |
2% |
5% |
| Over £250,000 — £925,000 |
5% |
8% |
| Over £925,000 — £1,500,000 |
10% |
13% |
| Over £1,500,000 |
12% |
15% |
Lease rentals (on grant): The net present value is charged at 1% on the excess over £125,000 for residential property
1The threshold for properties in disadvantaged areas is £150,000
2 15% rate applies to properties over £500,000 purchased on or after 20 March 2014 by ‘non-natural persons’, such as a company
| Non-residential or mixed use1, 2 | |
| Value up to £150,000 or annual rent less than 1,000 |
0% |
| Over £150,000 – £250,000 |
2% |
| Over £250,000 |
5% |
| Shares and Securities |
Standard rate — 0.5%, higher rate — 1.5% |
Lease rentals (on grant): The net present value is charged 1% on the excess over £150,000 for non-residential or mixed use, land.
1 Special rules apply to stamp duty land tax on premiums where the annual rent exceeds £1,000
2 2% surcharge on stamp duty and tax rates on commercial property with a net present value over £5 million
Capital Allowances
| Annual investment allowance limit from 1 January 2016 |
£200,000 |
| First year allowance (FYA) for business expenditure on new low rate (110g/km) emission vehicles |
100% |
| Writing down allowances | |
| Integral features and long-life assets |
8% |
| Other plant and machinery |
18% |
| Cars with emissions less than or equal to 75g/km |
100% |
| Cars with emissions between 76g/km and 130g/km |
18% |
| Cars with emissions over 130g/km |
8% |
Annual Tax on Enveloped Dwellings
| Property value |
Charge |
| £500,000 to £1m |
£3,500 |
| £1 million to £2 million |
£7,000 |
| £2 million to £5 million |
£23,350 |
| £5 million to £10 million |
£54,450 |
| £10 million to £20 million |
£109,050 |
| Over £20 million |
£ 218,200 |
Disposal of ATED property gains are subject to 28% capital gain tax.
Corporation Tax
| Corporation tax |
Rate |
| Main rate |
20% |
VAT
| Standard Rate |
20% |
| Reduced Rate |
5% |
| Zero Rate |
0% |
| Taxable turnover limits | |
| Annual limit for registration (last 12 months or if turnover is going to exceed within the next 30 days) |
£ 83,000 |
| Annual de-registration limit |
£ 81,000 |
| Cash and annual accounting scheme turnover limit |
£ 1.35m |
| Optional flat rate scheme |
£ 150,000 |
There is no registration threshold for non-UK established businesses making taxable supplies in the UK.
Inheritance Tax
| Inheritance tax threshold |
£325,000* |
| Standard inheritance tax rate |
40% |
| Lower rate when 10% or more of estate is left to a charity |
36% |
| Annual Exemption | |
| Annual gifts |
£3,000 |
| Small gifts |
£250 |
| Wedding gifts to each of your children |
£5,000 |
| Wedding gifts to each grandchild |
2,500 |
| Wedding gifts to others |
£1,000 |
*If you’re married or in a civil partnership and your estate is worth less than your threshold, any unused threshold can be added to your partner’s threshold when you die. This means their threshold can be as much as £650,000.
Non-Domiciled Remittance Basis Charges (RBC)
| Unremitted income less than 2,000 |
0% |
| Resident in the UK for more than 7 of previous 9 tax years |
£30,000 |
| Resident in the UK for more than 12 of previous 14 tax years |
£60,000 |
| Personal allowance |
0% |
| Capital Gains Tax Annual Exemption |
0% |
| Capital gain Tax rate |
18%/28% |
Pension Schemes Allowance
| Annual Allowance |
£40,000 |
| Lifetime Allowance |
£1m |
| Annual allowance charge on excess |
20 – 45 % |
Tax efficient Savings and Investment
| Venture capital trust limit |
£200,000 |
| Venture capital trust relief |
30% |
| Seed enterprise investment scheme relief limit |
£100,000 |
| Seed enterprise investment scheme relief |
50% |
| Enterprise investment scheme relief limit |
£1m |
| Enterprise investment scheme income tax relief |
30% |
|
Social investment tax relief limit |
£1,000,000 |
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