Tax tables 2013-14

Editorial team
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These tables reflect announcements made in December 2012. For more detail on these rates, see Tables confirming tax and tax credit rates and thresholds for 2013-14 (57kb PDF). Some rates and figures may not be confirmed until the 2013 Budget.

Income tax, capital gains tax, and inheritance tax

Income tax personal and age-related allowances

Per year



Personal allowance (age under 65)



Personal allowance (age 65-75)

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Main rate of CT from April 2013.

You have given as 24%

Per here it is 23%:

With kind regards

Clint Westwood

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My mistake - now corrected

Thanks for alerting us - these tables are always a challenge and it helps if members point out errors so we can get them right.

I'll do a comprehensive second proof-read now to make sure nothing else has slipped through.

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Pension limit changes


I am sure that the reductions in the annual allowance to £40,000 and the lifetime allowance to £1,250,000 are only from 6 April 2014 not from April this year as stated.




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@steve01257 - well spotted

That mistake has also been corrected in the table above.

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Class 4 lower profits limit

This should be £7,755 as per here:

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NIC lower earnings limit 2012-13

This should be £107 not £102. £102 was the limit for 2011/12.

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Didn't mean for the tables to be quite so interactive

Apologies again for allowing the errors to slip throug and thanks @Ardeninian and @julieclare for bringing them to our attention. They have been corrected in the text.

Our in-house proof-reading has been inadequate in this instance, but having been gone over so many times by attentive AccountingWEB members, I think the tables should now be relatively trust-worthy.

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Stamp duty rates

I'm not casting doubt on the claim you make in your final para but the SDLT rates you give are at odds with those quoted by others eg UK.GOV  (

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PA 2013-14

Isn't the personal allowance £9205 for those aged under 65 for 2013-14 ?? (as opposed to £9440 you have)

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I'm afraid not: it was originally announced as £9,205 at Budget 2012, but was increased to £9,440 in the Autumn Statement

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VAT Reg Threshold
Sorry if I missed it from somewhere obvious but what are the new VAT thresholds? Small overall point but these seem to be the hardest figures to find.

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Found it.

Found VAT threshold under other heading but did ring HMRC first after noting their website was not updated.  Waiting 20 seconds (after the usual 3 minutes 45) for the figures £79K and £77K to be looked up.

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