UK tax year
UK Income Tax and take-home pay in 2018/19
The 2018/19 tax year ran from 6 April 2018 to 5 April 2019. 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 2018/19Income Tax bands in 2018/19 (England, Wales and Northern Ireland)
The Personal Allowance was £11,850, 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 £46,350.
| Band | Rate | Taxable income |
|---|---|---|
| Basic rate | 20% | £0 to £34,500 |
| Higher rate | 40% | £34,501 to £150,000 |
| Additional rate | 45% | over £150,000 |
Scotland's bands in 2018/19
For Scottish taxpayers, on non-savings income; the limits are of taxable income, after the Personal Allowance.
| Band | Rate | Taxable income |
|---|---|---|
| Starter rate | 19% | £0 to £2,000 |
| Basic rate | 20% | £2,001 to £12,150 |
| Intermediate rate | 21% | £12,151 to £31,580 |
| Higher rate | 41% | £31,581 to £150,000 |
| Top rate | 46% | over £150,000 |
National Insurance in 2018/19
- Employees (Class 1): 12% between £8,424 and £46,350 a year, and 2% above.
- Employers: 13.8% above £8,424 a year.
- Self-employed (Class 4): 9% on profits between £8,424 and £46,350, and 2% above. Most also paid Class 2, a flat weekly amount.
Student loans in 2018/19
- Plan 1: 9% of income over £18,330.
- Plan 2: 9% of income over £25,000.
Take-home pay in 2018/19
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 | £1,630 | £1,389 | £16,981 | £1,415 |
| £30,000 | £3,630 | £2,589 | £23,781 | £1,982 |
| £40,000 | £5,630 | £3,789 | £30,581 | £2,548 |
| £50,000 | £8,360 | £4,624 | £37,016 | £3,085 |
| £60,000 | £12,360 | £4,824 | £42,816 | £3,568 |
| £80,000 | £20,360 | £5,224 | £54,416 | £4,535 |
| £100,000 | £28,360 | £5,624 | £66,016 | £5,501 |
| £150,000 | £53,100 | £6,624 | £90,276 | £7,523 |
Questions
What was the Personal Allowance in 2018/19?
£11,850, reduced by £1 for every £2 of adjusted net income over £100,000.
Where did the higher rate start in 2018/19?
With the standard Personal Allowance, the higher rate (40%) started on income over £46,350, that is taxable income over £34,500. In Scotland its higher rate started over £43,430.
How much National Insurance did employees pay in 2018/19?
12% on earnings between £8,424 and £46,350 a year, and 2% above £46,350.
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.