Income Tax Personal Allowance
The amount you can earn before Income Tax applies, and the bands above it.
Standard Personal Allowance
£12,570
The amount of income most people can receive each tax year before paying any Income Tax. It applies across the whole UK, including Scotland.
HMRC · checked 30 Sep 2026
Allowance starts to reduce above
£100,000
For every £2 of adjusted net income above this, the Personal Allowance falls by £1.
HMRC · checked 30 Sep 2026
Allowance is lost completely at
£125,140
At this level of adjusted net income the taper has removed the whole allowance, so all income is taxable.
HMRC · checked 30 Sep 2026