Personal allowances, tax bands and employee national insurance

The personal allowance will remain the same at £12,570 per annum and the standard tax code will be 1257L. The Emergency code will be 1257L week1/month1.

Please find below the English Income tax bands of taxable income per year:

Tax codes can change due to the individual’s circumstances as they may have tax relievable expenditure to claim or they may receive benefits in kind such as company cars, gym memberships, medical insurance etc. If they earn over £100,000, then the personal allowance is gradually withdrawn.

Please find below the Scottish Income tax bands of taxable income per year:

Employee national insurance rates from 6th April 2025 will be

• 8% paid on earnings between the Primary Threshold of £12,500 up to the Upper Earnings Limit (UEL) of £50,270 per year
• 2% paid on any earnings over the UEL