Additional rate

Generally

Legislation/Regulatory – FA2009 s. 6(5), (6), Sch. 2, para. 2 ; FA2010 s. 1(2) ; FA2011 s. 1 ; FA2012 s. 1(1), (2) ; ITA2007 s. 6(1)(d)

Income charged

Legislation/Regulatory – ITA2007 s. 10
HMRC Guidance – CG21204 ; EIM16053 ; EIM22012 ; IPTM7145 ; IPTM9110 ; IPTM9160 ; SAIM2400

Basic rate

Generally

Legislation/Regulatory – FA2008 s. 1 ; FA2009 s. 1 ; FA2010 s. 1(2) ; FA2011 s. 1 ; FA2012 s. 1(1), (2) ; FA2014 s. 2 ; FA2015 s. 1 ; ITA2007 s. 6

Income charged

Legislation/Regulatory – FA2008 s. 4, Sch. 1, para. 3 ; FA2009 s. 2, Sch. 2, para. 4 ; ITA2007 s. 10, 11
HMRC Guidance – SAIM2400

Indexation

Legislation/Regulatory – FA2009 s. 2(2) ; FA2014 s. 4 ; ITA2007 s. 21

Limit

Legislation/Regulatory – FA2010 s. 1(3) ; FA2011 s. 2(2) ; FA2013 s. 3 ; FA2014 s. 3 ; ITA2007 s. 10(5)

Paid instead of starting/savings rate, repayment of tax

Legislation/Regulatory – ITA2007 s. 17
HMRC Guidance – SAIM1080

Dividend additional rate

Generally

Legislation/Regulatory – ITA2007 s. 6(3)(b), 8(3)

Income charged

Legislation/Regulatory – ITA2007 s. 13

Dividend ordinary and upper rate

Generally

Legislation/Regulatory – ITA2007 s. 8

Highest part of total income

Legislation/Regulatory – ITA2007 s. 16

Income charged

Legislation/Regulatory – ITA2007 s. 13, 14

Grossing up, meaning

Legislation/Regulatory – ITA2007 s. 998
HMRC Guidance – SAIM1100

Heritage maintenance settlements

Legislation/Regulatory – ITA2007 s. 515

Higher rate

Generally

Legislation/Regulatory – FA2008 s. 1 ; FA2009 s. 1 ; FA2010 s. 1(2) ; FA2011 s. 1 ; FA2012 s. 1(1), (2) ; ITA2007 s. 6

Income charged

Legislation/Regulatory – ITA2007 s. 10

Individuals

Legislation/Regulatory – ITA2007 s. 10

Other persons

Legislation/Regulatory – ITA2007 s. 11

Pre-2007–08

Legislation/Regulatory – ITA2007 Sch. 2, para. 11

Savings rate

Generally

Legislation/Regulatory – ITA2007 s. 7
HMRC Guidance – SAIM1080

Highest part of total income

Legislation/Regulatory – ITA2007 s. 16

Income charged

Legislation/Regulatory – ITA2007 s. 12
HMRC Guidance – SAIM1080 ; SAIM2400

Starting rate

Legislation/Regulatory – ITA2007 s. 5(1), (6), (7), 12 ; M10/08

Starting rate

Generally

Legislation/Regulatory – FA2008 s. 5(1), (6), (7)

Savings income

Legislation/Regulatory – ITA2007 s. 12

Trust rate and dividend trust rate

Accumulated or discretionary income

Legislation/Regulatory – ITA2007 s. 479, 480
HMRC Guidance – CG33800 ; CG36320 ; INTM153240 ; SAIM4320 ; SAIM5160 ; SAIM7130 ; TSEM3196

Expenses

Legislation/Regulatory – ITA2007 s. 484-487, Sch. 2, para. 102

First slice of trust rate income

Legislation/Regulatory – ITA2007 s. 491, 492
HMRC Guidance – TSEM3012

Generally

Legislation/Regulatory – IRInt. 190 ; ITA2007 s. 9, 15

Income charged

Legislation/Regulatory – ITA2007 s. 15

More than one settlement made by settlor

Legislation/Regulatory – ITA2007 s. 492

Other amounts to be charged

Legislation/Regulatory – ITA2007 s. 481, 482
HMRC Guidance – INTM153240

Share incentive plans

Legislation/Regulatory – ITA2007 s. 488-490, Sch. 2, para. 103

Sums paid by personal representatives

Legislation/Regulatory – ITA2007 s. 483