Summer Budget 2010 Introduction Main Income Tax reliefs Income Tax Rates and Bands Car Benefit Assessment Tax Free Mileage Allowances National Insurance Contributions Pension Contributions Inheritance Tax Important Annual Limits Value Added Tax Capital Gains Tax Corporation Tax Main Capital Allowances Stamp Duty & Stamp Duty Land Tax Earliest due dates for payment of tax

Main Income Tax reliefs Allowed at top rate of tax 2010/11 2009/10 Personal Allowance £6,475 £6,475 Personal Allowance (65-74)* 9,490 9,490 Personal Allowance (75 and over)* 9,640 9,640 Blind Person's Allowance 1,890 1,890   Personal allowances in 2010/11 are withdrawn at £1 for every £2 by which total income exceeds £100,000.   Allowed only at 10%     Married Couple's Allowance* 6,965 6,965 Income Limit for age-related allowances 22,900 22,900   * Age allowances are reduced £1 for every £2 by which income exceeds the income limit, until the age allowance is reduced to the normal allowance. Personal allowance is reduced before married couple's allowance. MCA is reduced to a minimum of £2,670 (2009/10: £2,670).