* Income tax relief available on higher of £3,600 or relevant earnings, subject to annual allowance limit.
** Potential to carry forward unused of up to £50,000 per year from the previous three years.
Lifetime allowance due to reduce to £1,250,000 and annual allowances to £40,000 with effect from 6 April 2014.
Basic state pensions
|Single person per year||£5,727.80||£5,587.40|
|Spouse/civil parter addition per year||£3,432.00||£3,348.80|
|Married couple/civil partnership total per year||£9,159.80||£8,936.20|
Click here to download our 2013 - 2014 Tax Rate card
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