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Tax and Accounting Services 

Licensed and Regulated by AAT

Personal Taxation & Wages

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The current tax year is from 6 April 2022 to 5 April 2023.

Your tax-free Personal Allowance

England and Northern Ireland

PAYE tax rates and thresholds 2022 to 2023

Employee personal allowance £242 per week

£1,048 per month

£12,570 per year

English and Northern Irish basic tax rate 20% on annual earnings above the PAYE tax threshold and up to £37,700

English and Northern Irish higher tax rate 40% on annual earnings from £37,701 to £150,000

English and Northern Irish additional tax rate 45% on annual earnings above £150,000


Scotland

PAYE tax rates and thresholds 2022 to 2023

Employee personal allowance £242 per week

£1,048 per month

£12,570 per year

Scottish starter tax rate 19% on annual earnings above the PAYE tax threshold and up to £2,162

Scottish basic tax rate 20% on annual earnings from £2,163 to £13,118

Scottish intermediate tax rate 21% on annual earnings from £13,119 to £31,092

Scottish higher tax rate 41% on annual earnings from £31,093 to £150,000

Scottish top tax rate 46% on annual earnings above £150,000

Wales

PAYE tax rates and thresholds 2022 to 2023

Employee personal allowance £242 per week

£1,048 per month

£12,570 per year

Welsh basic tax rate 20% on annual earnings above the PAYE tax threshold and up to £37,700

Welsh higher tax rate 40% on annual earnings from £37,701 to £150,000

Welsh additional tax rate 45% on annual earnings above £150,000

Emergency tax codes

The emergency tax codes from 6 April 2022 are:

1257L W1

1257L M1

1257L X

Find out more about emergency tax codes.

Class 1 National Insurance thresholds

You can only make National Insurance deductions on earnings above the lower earnings limit.

Class 1 National Insurance thresholds 2022 to 2023

Lower earnings limit £123 per week

£533 per month

£6,396 per year

Primary threshold 6 April 2022 to 5 July 2022:

£190 per week

£823 per month

£9,880 per year

6 July 2022 to 5 April 2023:

£242 per week

£1,048 per month

£12,570 per year

Directors

For the whole tax year:

£229 per week

£11,908 per year

Secondary threshold £175 per week

£758 per month

£9,100 per year

Freeport upper secondary threshold £481 per week

£2,083 per month

£25,000 per year

Upper secondary threshold (under 21) £967 per week

£4,189 per month

£50,270 per year

Apprentice upper secondary threshold (apprentice under 25) £967 per week

£4,189 per month

£50,270 per year

Veterans upper secondary threshold £967 per week

£4,189 per month

£50,270 per year

Upper earnings limit £967 per week

£4,189 per month

£50,270 per year