TaxGuided
All statutes

Statute code

United Kingdom ITA sections

Seeded section records for United Kingdom ITA.

Country

United Kingdom

Code

ITA

Sections

1

Section 6

Income Tax Act 2007 s.6 - Basic rate of income tax

Income Tax Act 2007 section 6 sets out the basic, higher, and additional rates of UK income tax. Basic rate is 20 percent on non-savings income, higher rate is 40 percent, and additional rate is 45 percent on income above the additional rate threshold (currently 125,140 GBP).

Important disclaimer

This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.