According to this link (https://www.gov.uk/income-tax-rates) the Basic to Higher rate tax bands are when earnings pass £43,000, thus..
Income Tax rates and bands
Basic rate £11,001 to £43,000 20%
Higher rate £43,001 to £150,000 40%
According to this link (https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2016-to-2017) the Basic to Higher rate tax bands are when earnings pass £32,000, thus..
Tax thresholds, rates and codes
Basic tax rate 20% on annual earnings above the PAYE tax threshold and up to £32,000
Higher tax rate 40% on annual earnings from £32,001 to £150,000
Does anyone know authoritatively, which is correct?
Thanks in advance,