2010/11 Tax rates & allowances

This area of our site includes all the rates announced including those on the 22 June 2010.

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Main capital allowances

For limited companies subject to corporation tax expenditure is on or after 1 April 2009, for unincorporated businesses expenditure is on or after 6 April 2009.

Charitable giving

Rates and allowances - Charitable giving.

Corporation tax

Details of corporation tax rates and bands.

In order to attract a deduction in computing the profits of a trade or business any expenses must be incurred wholly and exclusively for the purpose of the trade. Capital expenditure is not an allowable expense (capital allowances are claimed on these costs), and certain other expenses are barred by statute.

Mileage allowances

The budget and mileage allowances.

'Green' travel arrangements

There are a number of schemes intended to encourage employers to make arrangements for their staff to travel to work by more environmentally beneficial methods.

Income tax

Income tax rates and allowances.

Inheritance tax

Inheritance tax rates and allowances.

Key dates and deadlines

This is a summary of the key filing and payment dates.

Landfill tax

Rates and allowances - Landfill tax

National insurance contributions & rates

Non domiciled individuals

Non domiciled individuals tax rates and allowances

Penalties for late returns

The 2009 Budget introduced wide ranging proposals to reform the penalties regime. This document reviews the reforms.

Pension premiums

There is no limit on the amount that may be contributed to a registered pension scheme. The maximum amount on which an individual can claim tax relief in any tax year is the greater of the individual's UK relevant earnings or £3,600.