Direct taxes: Rates and allowances for 2025/26
The new tax year started on 6 April 2025. Direct taxes’ rates and allowances were confirmed in the 2024 Autumn Budget. These are taxes paid directly by the taxpayer to the government.

Social Security Contributions (Transfer of Functions, Etc) Bill (HL) (Bill 38 of 1998/99). House of Commons Library Research Paper 99/12.
Social Security Contributions (Transfer of Functions, Etc) Bill (HL) (Bill 38 of 1998/99). (404 KB , PDF)
Social Security Contributions (Transfer of Functions, Etc) Bill (HL) (Bill 38 of 1998/99). House of Commons Library Research Paper 99/12.
Social Security Contributions (Transfer of Functions, Etc) Bill (HL) (Bill 38 of 1998/99). (404 KB , PDF)
The new tax year started on 6 April 2025. Direct taxes’ rates and allowances were confirmed in the 2024 Autumn Budget. These are taxes paid directly by the taxpayer to the government.
The House of Lords agreed to several amendments to the National Insurance Contributions (Secondary Class 1 Contributions) Bill 2024-25. The consideration of the Lords' amendments in the Commons is scheduled to take place on 19 March.
Find out how National Insurance numbers are issued in Great Britain and what to do if someone doesn’t have one or can’t find it.