Rate of income tax
Additional rate
Generally
Income charged
Basic rate
Generally
Income charged
Indexation
Limit
Paid instead of starting/savings rate, repayment of tax
Dividend additional rate
Generally
Income charged
Dividend ordinary and upper rate
Generally
Highest part of total income
Income charged
Grossing up, meaning
Heritage maintenance settlements
Higher rate
Generally
Income charged
Individuals
Other persons
Pre-2007–08
Savings rate
Generally
Highest part of total income
Income charged
Starting rate
Starting rate
Generally
Savings income
Trust rate and dividend trust rate
Accumulated or discretionary income
Expenses
First slice of trust rate income
Generally
Income charged
More than one settlement made by settlor
Other amounts to be charged
Share incentive plans
Sums paid by personal representatives