2006-07

2007-08

2008-09

2009-10

2010-11

2011-12

2012-13

2013-14

2014-15

2015-16

2016-17

2017-18

2018-19

2019-20

2020-21

Authorised investment funds

Building societies, deduction of tax

Counted re annual allowance reduction

Definition

Dividend allowance

Dividend nil rate

Dividend tax credit, abolition

Estate income treated as

Highest part of total income

Meaning

Ordinary and upper rate of tax

Individuals

Other persons

Rate of tax

Generally

Highest part of total income

Income charged

Rates

Savings income and

Structure of income tax rates from 2017-18

Tax year

Top-slicing

Trade loss relief

Carry-forward

Terminal losses

Trust and dividend trust rate