UK tax year
UK Income Tax and take-home pay in 2012/13
The 2012/13 tax year ran from 6 April 2012 to 5 April 2013. Below are that year's Personal Allowance, Income Tax bands, National Insurance and student loan thresholds, with take-home pay on common salaries.
Work out your take-home pay for 2012/13In 2012/13 the additional rate of Income Tax above £150,000 was 50%.
Income Tax bands in 2012/13 (England, Wales and Northern Ireland)
The Personal Allowance was £8,105, reduced by £1 for every £2 of income over £100,000. The bands below are of taxable income, after the Personal Allowance, as HMRC states them. With the standard allowance the higher rate started on a salary over £42,475.
| Band | Rate | Taxable income |
|---|---|---|
| Basic rate | 20% | £0 to £34,370 |
| Higher rate | 40% | £34,371 to £150,000 |
| Additional rate | 50% | over £150,000 |
National Insurance in 2012/13
- Employees (Class 1): 12% between £7,605 and £42,475 a year, and 2% above.
- Employers: 13.8% above £7,488 a year.
- Self-employed (Class 4): 9% on profits between £7,605 and £42,475, and 2% above. Most also paid Class 2, a flat weekly amount.
Student loans in 2012/13
- Plan 1: 9% of income over £15,795.
Take-home pay in 2012/13
For an employee in England, Wales or Northern Ireland on the standard tax code, with no pension, student loan or other deductions.
| Salary | Income Tax | Employee NI | Take-home a year | A month |
|---|---|---|---|---|
| £20,000 | £2,379 | £1,487 | £16,134 | £1,344 |
| £30,000 | £4,379 | £2,687 | £22,934 | £1,911 |
| £40,000 | £6,379 | £3,887 | £29,734 | £2,478 |
| £50,000 | £9,884 | £4,335 | £35,781 | £2,982 |
| £60,000 | £13,884 | £4,535 | £41,581 | £3,465 |
| £80,000 | £21,884 | £4,935 | £53,181 | £4,432 |
| £100,000 | £29,884 | £5,335 | £64,781 | £5,398 |
| £150,000 | £53,126 | £6,335 | £90,539 | £7,545 |
Questions
What was the Personal Allowance in 2012/13?
£8,105, reduced by £1 for every £2 of adjusted net income over £100,000.
Where did the higher rate start in 2012/13?
With the standard Personal Allowance, the higher rate (40%) started on income over £42,475, that is taxable income over £34,370.
How much National Insurance did employees pay in 2012/13?
12% on earnings between £7,605 and £42,475 a year, and 2% above £42,475.
Disclaimer
This tool is for general guidance only. It does not replace official deadlines, Companies House records, HMRC guidance, or professional advice. Always confirm your own dates and figures with the official sources.