Pre-Budget Report 2009: Summary of personal tax measures
- The Income tax personal allowances and tax thresholds have not been increased, as the RPI measure for September 2009 (on which indexation is based) was still negative. (PN02)
- The IHT threshold has been frozen at £325,000, reversing a previously announced increase to £350,000. (PBRN20)
- The CGT annual exempt amount has not been announced yet.