PAYE tax rates and thresholds 2018 to 2019 Employee personal allowance ?228 per week ?988 per month ?11,850 per year UK basic tax rate 20% on annual earnings above the PAYE tax threshold and up to ?34,500 UK higher tax rate 40% on annual earnings from ?34,501 to ?150,000 UK additional tax rate 45% on annual earnings above ?150,000 Different rates apply for Scotland, More info.. https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2018-to-2019 DulwichFox