| 2017-18 | 2016-17 | |
|---|---|---|
| Basic rate: 20%†† | £33,500 | ££32,000 |
| Higher rate: 40%* | £33,501 to £150,000 | £32,001 to £150,000 |
| Higher rate: 45%** | Over £150,001 | Over £150,001 |
Note: All income shown are after allowance
Dividend:
| Basic rate (and non-taxpayers) | 10% |
| Higher rate | 32.5% |
| Additional rate (from 6 April 2013) | 37.5% |
| Additional rate (dividends paid before 6 April 2013) | 42.5% |
