What is the personal allowance for income tax in the UK?
Answered 11 March 2026
Here is a comprehensive answer on the UK income tax personal allowance.
What the law says
The standard personal allowance is £12,570.
This is set by section 35(1) of the Income Tax Act 2007 (ITA 2007). An individual who makes a claim is entitled to a personal allowance of £12,570 for a tax year, provided they meet the residence requirements of section 56.
This £12,570 figure has been frozen for tax years 2022-23 through to 2027-28 by primary legislation (Finance Act 2021, s.5, as extended). Indexation under section 57 of ITA 2007 is disapplied for all those years.
Tapering for high earners: For individuals whose adjusted net income exceeds £100,000, the allowance is reduced by one-half of the excess. This means the personal allowance is fully withdrawn once adjusted net income reaches £125,140.
Remittance basis / Foreign Income and Gains (FIG) regime: Where an individual makes a claim for the remittance basis (for tax years before 2025-26) or a foreign income/gain claim (from 2025-26 onwards), they are not entitled to any personal allowance for that tax year.
HMRC guidance / practice
HMRC confirms that almost all UK-resident individuals are entitled to the Income Tax Personal Allowance — the amount of income they can receive each tax year without paying tax on it.
HMRC also notes the following practical points:
- The personal allowance may be higher if the individual is entitled to Blind Person's Allowance (set at £3,070 for 2024-25).
- Marriage Allowance does not increase the personal allowance; it operates as a tax reducer against total taxable earnings.
- The allowance may be reduced if income exceeds £100,000 or if a claim under the Foreign Income and Gains (FIG) regime is made.
- Further information is available at: https://www.gov.uk/income-tax-rates
Summary table:
| Circumstance | Personal Allowance |
|---|---|
| Standard (adjusted net income ≤ £100,000) | £12,570 |
| Adjusted net income > £100,000 | Tapered (reduced by ½ of excess) |
| Adjusted net income ≥ £125,140 | £0 (fully withdrawn) |
| Remittance basis / FIG claim made | £0 |
Citation sources
PART 1 Income tax, corporation tax and capital gains tax Income tax charge, rates etc Basic rate limit and personal allowance for future tax years 5 1 For the tax years 2022-23, 2023-24, 2024-25 , 2025-26, 2026-27 and 2027-28 , the amount specified in section 10(5) of ITA 2007 (basic rate limit) is “£37,700”. 2 For the tax years 2022-23, 2023-24, 2024-25 , 2025-26, 2026-27 and 2027-28 , the amount specified in section 35(1) of ITA 2007 (personal allowance) is “£12,570”. 3 Accordingly— a section
Citation and Interpretation 1 1 This Order may be cited as the Income Tax (Indexation of Blind Person’s Allowance and Married Couple’s Allowance) Order 2024. 2 In this Order, references to sections are references to sections of the Income Tax Act 2007. Indexation of allowances for the tax year 2024-25 2 For the tax year 2024-25— a the amount specified in section 38(1) (blind person’s allowance) is replaced with “£3,070” ; b the amount specified in section 43 (tax reductions for married couples a
asis. The system indicates to the user what the general personal allowance for the year is and indicates that a person’s own personal allowance may be more if they receive Blind Person’s allowance. The Marriage allowance does not increase the personal allowance but is available as a tax reducer against the person’s total taxable earnings for the year. The general personal allowance for the year may be reduced if the person’s income is over £100,000 or if they are making a claim under the Foreig
This chapter only applies to tax years up to and including 2012-2013. From 6 April 2013 the Statutory Residence Test (SRT) applies. For guidance on the SRT please see RFIG20000 onwards What are UK tax allowances? Almost all individuals who are resident in the UK are entitled to an Income Tax Personal Allowance. This is the amount of income they can receive each tax year without having to pay tax on it. Depending on the individual’s circumstances, they may be able to claim other allowances such a