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Personal Tax & NI Tables

Personal Tax and National Insurance rates for the 2009/10 fiscal year can be found in the tables below. 

Our tax advice and accountancy works can cover a wide range of personal tax issues, including income tax, capital gains tax, income from properties tax, inheritance tax, trusts and non-residence tax.  Please speak to us about completion of your personal tax return where we plan to not only save you time and effort, but also money! 

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Income Tax (PAYE)

Income tax allowances	2008-09 (£)	2009-10 (£)
Personal allowance	6,035	6,475
Starting rate tax - 10%	n/a	n/a
Basic rate (20%) on first	34,800	37,400
Higher rate (40%)	over 34,800	over 37,400

National Insurance Contributions (Class 1)

NI Thresholds (per week)	2008-09 (£)	2009-10 (£)
Lower Earnings Limit (LEL)	90	95
Upper Earnings Limit (UEL)	770	844
Primary Threshold (Employee)	105	110
Secondary Threshold (Employer)	105	110

NI Thresholds (per annum)	2008-09 (£)	2009-10 (£)
Lower Earnings Limit (LEL)	4,680	4,940
Upper Earnings Limit (UEL)	40,040	43,875
Primary Threshold (PT) (Employee)	5,460	5,715
Secondary Threshold (ST) (Employer)	5,460	5,715

Employees NIC

NI Tables	2008-09	2009-10
Employees Contribution	11%	11%
on weekly earnings between PT/UEL	£105/£770	£110/£844
Employees Contribution	1%	1%
on weekly earnings above UEL	over £770	over £844

Employers NIC

NI Tables	2008-09	2009-10
Employer's Contribution	12.8%	12.8%
on weekly earnings above ST	over £105	over £110
Employer's Contribution	12.8%	12.8%
on weekly earnings above UEL	over £770	over £844

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