Body Content Personal allowances restricted by 4/5ths Single £2,600 x 4/5ths £2,080 Married £5,200 x 4/5ths £4,160 Earned income fraction 1/4 Earned income maximum £3,400 x 4/5ths £2,720 Wife's earned income £4,500 x 4/5ths £3,600 Personal allowances not restricted by 4/5ths Additional personal £4,500 Child reduction (calculated by reference to the excess of child's income over £2,500) £2,500 £1 for £1 Child in further education reduction (calculated by reference to the excess of child's income over £2,500) £5,000 £3 for £2 Thresholds (exemption limits) Single £11,300 Married £18,130 Single (aged 63 or over for the whole of the year) £12,610 Married (aged 63 or over for the whole of the year) £20,760 Retirement annuity relief 15% of relevant earnings (including other pension contributions) to a maximum £15,000 Aged 40 - 49 25% of relevant earnings (including othe pension contributions) to a maximum £25,000 Aged 50 or over 35% of relevant earnings (incuding other pension contributions) to a maximum £35,000 Motor expenses Flat rate per mile: car 55p Flat rate per mile: motorcycle 27.5p Marginal relief calculation of personal tax
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