Key 2026/27 figures
| Item | 2026/27 |
|---|---|
| Personal allowance | Β£12,570 |
| Higher rate starts | Β£50,270 |
| Additional rate starts | Β£125,140 |
| Employee NI | 8% / 2% |
| Dividend rates | 10.75% / 35.75% / 39.35% |
| Dividend allowance | Β£500 |
| CGT annual exempt amount | Β£3,000 |
| CGT rates | 18% / 24% |
| ISA allowance | Β£20,000 |