General description of the measure Legislation will be introduced in Finance Bill 2011 to set: • the basic rate of income tax at 20 per cent; • the higher rate at 40 per cent; and • the additional rate at 50 per cent. Legislation in the Finance Bill will also increase the personal allowance for those aged under 65

Includes • PAYE thresholds and rates • Emergency tax code • Mileage payments • Class 1A NICs on benefits in kind • Class 1B NICs • NICs earnings limits, thresholds and rates • Statutory Sick Pay (SSP) • Statutory Maternity Pay (SMP) • Statutory Paternity Pay (SPP) • Statutory Adoption Pay (SAP) • Funding of SMP, SPP and SAP • National Minimum Wage • Collection of Student Loans

Includes • PAYE thresholds and rates • Emergency tax code • Mileage payments • Class 1A NICs on benefits in kind • NICs earnings limits, thresholds and rates • Statutory Sick Pay (SSP) • Statutory Maternity Pay (SMP) • Statutory Paternity Pay (SPP) • Statutory Adoption Pay (SAP) • Funding of SMP, SPP and SAP • National Minimum Wage • Collection of Student Loans

Includes: • PAYE thresholds and rates • Emergency tax code • Approved mileage allowance payments • Class 1A National Insurance contributions (NICs) on benefits in kind • Class 1B National Insurance contributions (NICs) • NICs earnings limits, thresholds and rates • Statutory Sick Pay (SSP) • Statutory Maternity Pay (SMP) • Ordinary Statutory Paternity Pay (OSPP) • Additional Statutory Paternity Pay (ASPP) • Statutory Adoption Pay (SAP) • Funding of SMP, OSPP, ASPP and SAP • National Minimum Wage • Collection of student loans

Includes • PAYE thresholds and rates • Emergency tax code • Mileage payments • Class 1A NICs on benefits in kind • Class 1B NICs • NICs earnings limits, thresholds and rates • Statutory Sick Pay (SSP) • Statutory Maternity Pay (SMP) • Statutory Paternity Pay (SPP) • Statutory Adoption Pay (SAP) • Funding of SMP, SPP and SAP • National Minimum Wage • Collection of Student Loans

Includes • PAYE thresholds and rates • Emergency tax code • Mileage payments • Class 1A National Insurance contributions (NICs) on benefits in kind • Class 1B National Insurance contributions (NICs) • NICs earnings limits, thresholds and rates • Statutory Sick Pay (SSP) • Statutory Maternity Pay (SMP) • Statutory Paternity Pay (SPP) • Statutory Adoption Pay (SAP) • Funding of SMP, SPP and SAP • National Minimum Wage • Collection of Student Loans

Copyright remains with Crown - http://www.hmrc.gov.uk/copyright/ HM Revenue & Customs (HMRC) was formed on the 18 April 2005, following the merger of Inland Revenue and HM Customs and Excise Departments. Work is still continuing on our office restructuring programme. We are here to ensure the correct tax is paid at the right time, whether this relates to payment of taxes received by the department or entitlement to benefits paid.

Copyright remains with Crown - http://www.hmrc.gov.uk/copyright/ HM Revenue & Customs (HMRC) was formed on the 18 April 2005, following the merger of Inland Revenue and HM Customs and Excise Departments. Work is still continuing on our office restructuring programme. We are here to ensure the correct tax is paid at the right time, whether this relates to payment of taxes received by the department or entitlement to benefits paid.

Copyright remains with Crown - http://www.hmrc.gov.uk/copyright/ HM Revenue & Customs (HMRC) was formed on the 18 April 2005, following the merger of Inland Revenue and HM Customs and Excise Departments. Work is still continuing on our office restructuring programme. We are here to ensure the correct tax is paid at the right time, whether this relates to payment of taxes received by the department or entitlement to benefits paid.

Copyright remains with Crown - http://www.hmrc.gov.uk/copyright/ HM Revenue & Customs (HMRC) was formed on the 18 April 2005, following the merger of Inland Revenue and HM Customs and Excise Departments. Work is still continuing on our office restructuring programme. We are here to ensure the correct tax is paid at the right time, whether this relates to payment of taxes received by the department or entitlement to benefits paid.

Copyright remains with Crown - http://www.hmrc.gov.uk/copyright/ HM Revenue & Customs (HMRC) was formed on the 18 April 2005, following the merger of Inland Revenue and HM Customs and Excise Departments. Work is still continuing on our office restructuring programme. We are here to ensure the correct tax is paid at the right time, whether this relates to payment of taxes received by the department or entitlement to benefits paid.

Copyright remains with Crown - http://www.hmrc.gov.uk/copyright/ HM Revenue & Customs (HMRC) was formed on the 18 April 2005, following the merger of Inland Revenue and HM Customs and Excise Departments. Work is still continuing on our office restructuring programme. We are here to ensure the correct tax is paid at the right time, whether this relates to payment of taxes received by the department or entitlement to benefits paid.

Copyright remains with Crown - http://www.hmrc.gov.uk/copyright/ HM Revenue & Customs (HMRC) was formed on the 18 April 2005, following the merger of Inland Revenue and HM Customs and Excise Departments. Work is still continuing on our office restructuring programme. We are here to ensure the correct tax is paid at the right time, whether this relates to payment of taxes received by the department or entitlement to benefits paid.

Copyright remains with Crown - http://www.hmrc.gov.uk/copyright/ HM Revenue & Customs (HMRC) was formed on the 18 April 2005, following the merger of Inland Revenue and HM Customs and Excise Departments. Work is still continuing on our office restructuring programme. We are here to ensure the correct tax is paid at the right time, whether this relates to payment of taxes received by the department or entitlement to benefits paid.

Copyright remains with Crown - http://www.hmrc.gov.uk/copyright/ HM Revenue & Customs (HMRC) was formed on the 18 April 2005, following the merger of Inland Revenue and HM Customs and Excise Departments. Work is still continuing on our office restructuring programme. We are here to ensure the correct tax is paid at the right time, whether this relates to payment of taxes received by the department or entitlement to benefits paid.

Copyright remains with Crown - http://www.hmrc.gov.uk/copyright/ HM Revenue & Customs (HMRC) was formed on the 18 April 2005, following the merger of Inland Revenue and HM Customs and Excise Departments. Work is still continuing on our office restructuring programme. We are here to ensure the correct tax is paid at the right time, whether this relates to payment of taxes received by the department or entitlement to benefits paid.

Copyright remains with Crown - http://www.hmrc.gov.uk/copyright/ HM Revenue & Customs (HMRC) was formed on the 18 April 2005, following the merger of Inland Revenue and HM Customs and Excise Departments. Work is still continuing on our office restructuring programme. We are here to ensure the correct tax is paid at the right time, whether this relates to payment of taxes received by the department or entitlement to benefits paid.

Copyright remains with Crown - http://www.hmrc.gov.uk/copyright/ HM Revenue & Customs (HMRC) was formed on the 18 April 2005, following the merger of Inland Revenue and HM Customs and Excise Departments. Work is still continuing on our office restructuring programme. We are here to ensure the correct tax is paid at the right time, whether this relates to payment of taxes received by the department or entitlement to benefits paid.

Copyright remains with Crown - http://www.hmrc.gov.uk/copyright/ HM Revenue & Customs (HMRC) was formed on the 18 April 2005, following the merger of Inland Revenue and HM Customs and Excise Departments. Work is still continuing on our office restructuring programme. We are here to ensure the correct tax is paid at the right time, whether this relates to payment of taxes received by the department or entitlement to benefits paid.

Copyright remains with Crown - http://www.hmrc.gov.uk/copyright/ HM Revenue & Customs (HMRC) was formed on the 18 April 2005, following the merger of Inland Revenue and HM Customs and Excise Departments. Work is still continuing on our office restructuring programme. We are here to ensure the correct tax is paid at the right time, whether this relates to payment of taxes received by the department or entitlement to benefits paid.