Payroll Legislation

Income Tax information for 2022-23

Legislation

Income Tax information for 2022-23

Due Date

6 April 2022

Summary

Income Tax information changes for 2022-23 which explains Allowances, Rates and Thresholds from 6 April 2022.

Personal Allowance​ £12,570.00 ​per annum​ ​
PAYE Thresholds ​ £242.00 ​per week​ ​
 £1,048.00 ​per month​ ​
Standard / Emergency tax code​ 1257L ​ ​
Tax Code uplifts​L / M / N​N/A due to no change in the Personal Allowance ​
Income Tax Rates – England & Northern Ireland​1 – 37,700​20%​Basic rate​
37,701 – 150,000​40%​Higher rate​
150,001 >​45%​Additional rate ​
Income Tax Rates – Scotland​  1 – 2,162 ​19%​Starter rate​
 2,163 – 13,118 ​20%​Basic rate​
  13,119 – 31,092 ​21%​Intermediate rate​
  31,093 – 150,000 ​41%​Higher rate​
  150,001 > ​46%​Top rate​
Income Tax Rates – Wales​1 – 37,700​20%​Basic rate​
37,701 – 150,000​40%​Higher rate​
150,001 >​45%​Additional rate ​
Higher rate threshold – England and Northern Ireland​ £50,270.00 ​ ​
 ​
Higher rate threshold - Scotland​ £43,662.00 ​ ​
Higher rate threshold – Wales​ £50,270.00 ​ ​

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