2018/19
£

2017/18
£

(Reduce personal allowance by £1 for every £2 of adjusted net income over £100,000.)

**£1,190 may be transferable between certain spouses where neither pay tax above the basic rate.

Married couple's allowance (relief at 10%)*

(Either partner 75 or over and born before 6 April 1935.)

*Age allowance income limit

(Reduce age allowance by £1 for every £2 of adjusted net income over £28,900 (£28,000).