Body Content Personal allowances restricted by 2/5ths Single £2,600 x 2/5ths £1,040 Married £5,200 x 2/5ths £2,080 Earned income fraction 1/4 Earned income maximum x 2/5ths £1,360 Wife's earned income £4,500 x 2/5ths £1,800 Personal allowances not restricted by 2/5ths Additional personal £4,500 Child reduction (calculated by reference to the excess of child's income over £3,000) £3,000 £1 for £1 Child in further education reduction (calculated by reference to the excess of child's income over £3,000) Note: For 2009 and future years a child's earnings after completion of a course in full time higher education, in that year, will be disregarded. £6,000 £3 for £2 Thresholds (exemption limits) Single £12,650 Married £20,280 Single (aged 63 or over for the whole of the year) £14,110 Married (aged 63 or over for the whole of the year) £23,220 Retirement annuity relief The combined total to all pension schemes in the year of assessment whichever is the lower of 1: £50,000 2: an individuals related earnings during the year of assessment Motor expenses Flat rate per mile: car 60p Flat rate per mile: motorcycle 30p Marginal relief calculation of personal tax
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