The basic personal allowance in the UK will be raised to £12,500 in 2019/20, HMRC has confirmed.
The new starting point threshold for PAYE is now £240 per week or £1,042 per month. This new bracket will be effective from the beginning of the new tax year on 6 April and the new emergency code for all employees is 1250L.
| English and Northern Irish Rate | % | Bandwidth |
| Basic Rate | 20% | £1 to £37,500 |
| Higher Rate | 40% | £37,501 to £150,000 |
| Additional Rate | 45% | £150,001 and above |
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PRO
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PRO
| Scottish Rate | % | Bandwidth |
| Starter Rate | 19% | £1 to £2,049 |
| Basic Rate | 20% | £2,050 to £12,444 |
| Intermediate Rate | 21% | £12,445 to £30,930 |
| Intermediate Rate | 41% | £30,931 to £150,000 |
| Top Rate | 46% | £150,001 and above |
| Welsh Rate | % | Bandwidth |
| Basic Rate | 20% | £1 to £37,500 |
| Higher Rate | 40% | £37,501 to £150,000 |
| Additional Rate | 45% | £150,001 and above |
Full guidance has been published on the government’s website.
