| TAX BAND | INCOME | RATE |
| Dividend Allowance | First £500 | 0% |
| Basic rate | Up to £50,270 | 10.75% |
| Higher rate | £50,271–£125,140 | 35.75% |
| Additional rate | Above £125,140 | 39.35% |
⚠️ April 2026 rate rise: Basic rate up from 8.75% to 10.75%. Higher rate up from 33.75% to 35.75%. Additional rate unchanged at 39.35%.