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Ставки налогов 2015 — 2016

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 £31,785 20% 10%
Higher rate  £31,876 – £150,000 40% 32.50%
Additional rate  over £150,000 45% 37.5%

Income Tax Allowances

Personal allowance born after 5 April 1938 £10,600
Personal allowance born before 5 April 1938 £10,660
Income limit for personal allowance £100,000
Income limit for personal allowances (born before 6 April 1938) £27,700
Marriage allowance £1,060
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 £815 12%
Above £815 2%
Employment allowance, per employer, per year £2,000
Employer’s rates
Below £156 0%
Above £156 13.8%
Class 2
Annual small earning exception £5,965
Class 2 rate per week £2.85
Class 4
Lower annual earnings limit £8,060
Upper annual earnings limit  £42,385
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 £5,550
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 property1,2 Standard rate
Value up to £40,000 0%
Over £40,000 to £125,000 0%
Over £125,000 – £250,000 2%
Over £250,000 – £925,000 5%
Over £925,000 – £1,500,000 10%
Over £1,500,000 12%
Non-residential or mixed use1, 2
Value up to £150,000 or annual rent less than 1,000 0%
Over £150,000 – £250,000 1%
Over £250,000 – £500,000 3%
Over £500,000 4%
Shares and Securities Standard rate – 0.5%, higher rate – 1.5%

Capital Allowances

Annual investment allowance limit from 1 January 2016 £200,000
Annual investment allowance limit from 1 April 2015 to 31 December 2015 £500,000
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%
Industrial/agricultural buildings 0%
Cars with emissions less than or equal to 95g/km 100%
Cars with emissions between 96g/km and 130g/km 18%
Cars with emissions over 130g/km 8%

Annual Tax on Enveloped Dwellings

Property value Charge
£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) £ 81,000
Annual de-registration limit £ 79,000
Cash and annual accounting scheme turnover limit £ 1.35m
Optional flat rate scheme £ 150,000

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
Resident in the UK for more than 17 of previous 20 tax years £90,000
Personal allowance 0%
Capital Gains Tax Annual Exemption 0%
Capital gain Tax rate 18%/28%

Pension Schemes Allowance

Annual Allowance £40,000
Lifetime Allowance £1,25m
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 £1m

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