United Kingdom ITA sections
Statute section
ITA section 6
Income Tax Act 2007 s.6 - Basic rate of income tax
Country
United Kingdom
Section
6
Updated
2026-05-20
Operative text
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).
Cross-references
Income Tax Act 2007 s.10
Related guides
Primary sources
- Income Tax Act 2007 s.6 - legislation.gov.ukVerified 2026-05-20
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.