Table 7: Rest of UK (rUK) tax bands and thresholds, 2022-23 to 2027-28BandsBand nameRate (%)Over £12,570* - £50,270Basic20Over £50,270 - £125,140**Higher40Above £125,140**Additional45* Assumes individuals are in receipt of the standard UK personal allowance (£12,570)
** Those earning more than £100,000 will see their personal allowance reduced by £1 for eve...