Key 2026/27 figures
| Item | 2026/27 |
|---|---|
| Personal allowance | £12,570 |
| Higher rate starts | £50,270 |
| Additional rate starts | £125,140 |
| Employee NI | 8% / 2% |
| Dividend rates | 10.75% / 35.75% / 39.35% |
| Dividend allowance | £500 |
| CGT annual exempt amount | £3,000 |
| CGT rates | 18% / 24% |
| ISA allowance | £20,000 |