Irelande
☘️Happy St. Patrick Day : from today 01AS also start providing assistance and advice with accounting, tax, HR, and legal questions from the set-up to the management of International SME to Dublin, Ireland.? 01AS continue of course helping companies in UK & France.uvelle zone de texte
Fiscalite
Personal Allowances
The Personal Allowance is the amount of income a person can get before they pay tax.
| Allowances | 2015 to 2016 | 2014 to 2015 | 2013 to 2014 | 2012 to 2013 |
|---|---|---|---|---|
| Personal Allowance for people born after 5 April 1948 | £10,600 | £10,000 | £9,440 | £8,105 |
|
Income limit for Personal Allowance |
£100,000 | £100,000 | £100,000 |
£100,000 |
| PAYE tax rates, thresholds and codes | 2015 to 2016 |
|---|---|
| Employee personal allowance | £204 per week £883 per month £10,600 per year |
| Basic tax rate | 20% on annual earnings above the PAYE tax threshold and up to £31,785 |
| Higher tax rate | 40% on annual earnings from £31,786 to £150,000 |
| Additional tax rate | 45% on annual earnings above £150,000 |
| Emergency tax codes | 1060L W1, 1060L M1 or 1060L X |
|
Corporation Tax
Rate |
2015 | 2014 | 2013 | 2012 |
|---|---|---|---|---|
| Small profits rate (companies with profits under £300,000) |
- | 20% | 20% | 20% |
| Main rate (companies with profits over £300,000) |
- | 21% | 23% | 24% |
| Main rate (all profits except ring fence profits) | 20% | |||
| Marginal Relief lower limit | - | £300,000 | £300,000 | £300,000 |
| Marginal Relief upper limit | - | £1,500,000 | £1,500,000 | £1,500,000 |
| Standard fraction | - | 1/400 | 3/400 | 1/100 |
| Special rate for unit trusts and open-ended investment companies |
20% | 20% | 20% | 20% |
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