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| Income Tax Rates |
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| Starting rate 10% on first |
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2,150 |
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2,090 |
| Basic rate (20% for savings income) 22% on next |
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31,150 |
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30,310 |
| Higher rate 40% on income over |
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33,300 |
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32,400 |
| Dividends: basic rate taxpayers |
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10% |
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10% |
| higher rate taxpayers |
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32.5% |
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32.5% |
| Pre-owned assets tax (£5,000 minimum taxable) |
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As income |
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As income |
| Trusts: basic rate band |
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500 |
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500 |
| dividends (rate applicable to trusts - RAT) |
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32.5% |
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32.5% |
| other income (rate applicable to trusts - RAT) |
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40% |
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40% |
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© Copyright PJT and Co 2005. All rights reserved. This information has been produced for general interest. It is therefore essential to
take advice on specific issues. We are unable to take responsibility for any outcome resulting from acting upon, or refraining to
act upon, this information. |
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