Previous Years' Income Tax Rates

Introduction

If you're amending a tax return, responding to an HMRC enquiry, or checking what you should have paid in previous years, you'll need to know the Income Tax rates and allowances that applied at the time. This article provides historical Income Tax rates, bands, and Personal Allowances for earlier tax years, helping you work out your tax liability for periods before the current 2025/26 tax year.

Why you might need previous years' rates

You may need historical tax information for several reasons:

• Completing or amending Self Assessment tax returns for earlier years
• Responding to HMRC queries about past tax liabilities
• Calculating underpayments or overpayments from previous periods
• Checking whether your tax code was correct in past employment
• Working out penalties or interest on late payments

Tax years run from 6 April to 5 April the following year, so the 2024/25 tax year ran from 6 April 2024 to 5 April 2025.

Tax year 2025/26

The standard Personal Allowance for 2025/26 was £12,570. The Personal Allowance is the amount of income you can earn before paying any Income Tax.

The tax rates and bands for 2025/26 were:

• Basic rate (20%): £12,571 to £50,270
• Higher rate (40%): £50,271 to £125,140
• Additional rate (45%): over £125,140

If you had taxable income of £35,000 and the standard Personal Allowance of £12,570, you would have paid basic rate tax at 20% on £22,430 (£35,000 minus £12,570).

When the Personal Allowance is reduced or increased

Your Personal Allowance may have been different from the standard amount if:

Your income was over £100,000 - The Personal Allowance reduces by £1 for every £2 your adjusted net income (your total taxable income before allowances, minus certain deductions like Gift Aid and pension contributions) exceeds £100,000. This means you would have had no Personal Allowance at all if your income was £125,140 or above.

You claimed Marriage Allowance - If your income was less than the Personal Allowance, you could transfer part of your unused allowance to your spouse or civil partner, effectively increasing their Personal Allowance.

You claimed Blind Person's Allowance - This tax-free allowance adds to your Personal Allowance if you're registered blind or severely sight impaired.

You were born before 6 April 1935 - You may have been able to claim Married Couple's Allowance instead of Marriage Allowance, which works differently.

Scottish Income Tax

If you lived in Scotland, different tax rates and bands applied to your non-savings, non-dividend income (mainly earnings from employment or self-employment). Scottish Income Tax rates have been set by the Scottish Parliament since 2017/18. You should check the specific Scottish rates for the year you're investigating.

Other tax-free allowances

Beyond the Personal Allowance, you may also have had tax-free allowances for:

• Savings interest - A Personal Savings Allowance depending on your tax band
• Dividend income - A Dividend Allowance if you owned shares in a company
• Trading income - The first £1,000 of income from self-employment (the trading allowance)
• Property income - The first £1,000 of rental income, unless you used the Rent a Room Scheme

These allowances have changed over the years, so you'll need to check which rates applied in the specific tax year you're investigating.

Finding rates for earlier tax years

For tax years before 2025/26, HMRC publishes comprehensive tables showing all Income Tax rates and allowances. These official tables cover:

• Personal Allowances for each year
• Tax rates and bands (basic, higher, and additional rate thresholds)
• Marriage Allowance and Married Couple's Allowance
• Blind Person's Allowance
• Scottish Income Tax rates where different
• Other tax-free allowances and their limits

The tables go back many years and are the authoritative source for calculating tax due in earlier periods. You'll find rates presented both with and without the Personal Allowance deducted, which is useful for different calculation methods.

Important points when using historical rates

When working with previous years' tax information:

• Always use the rates that applied during the specific tax year in question
• Remember that the tax year runs 6 April to 5 April, not the calendar year
• Check whether Scottish rates applied to you if you were a Scottish taxpayer
• Consider whether your Personal Allowance was reduced due to high income
• Include all relevant allowances you were entitled to claim
• Keep records of your calculations in case HMRC asks questions later

Getting help with historical tax queries

If you're dealing with tax from several years ago, the calculations can become complex, especially if your circumstances changed during the year or across multiple years. Your accountant can help you:

• Identify which rates and allowances applied to your situation
• Calculate the correct tax due for previous periods
• Complete amended returns if you've discovered errors
• Respond to HMRC enquiries with supporting calculations
• Work out interest and penalties on any underpayments

Sources

• Income Tax rates and Personal Allowances
• Rates and allowances: Income Tax

This article provides general guidance based on current HMRC rules. For advice specific to your situation, speak to your accountant.