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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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