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The government will maintain the income tax Personal Allowance and higher rate threshold and National Insurance contributions Upper Earnings Limit and Upper Profits Limit at their 2021-2022 levels up to and including 2025-2026.
This guidance note provides further details of the changes that are being made and how they will affect purchases from 4 December 2014.
Use these rates and allowances for Capital Gains Tax to work out your overall gains above your tax-free allowance, known as the annual exempt amount.
This tax information and impact note is about maintaining the Personal Allowance and the basic rate limit, and equivalent National Insurance contributions thresholds, at their current levels up to 5 April 2031.
This tax information and impact note is about maintaining the Personal Allowance and the basic rate limit, and various NICs thresholds, at their current levels up to and including 2027 to 2028.
Do not include personal or financial information like your National Insurance number or credit card details.
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