- The personal allowance is £12,570 for 2022/23 and will be maintained at that level up to and including 2025/26
- The personal allowance is deducted from net income to save tax at the highest rate
- Certain married couples and civil partners will be entitled to marriage allowance
- The personal allowance is gradually withdrawn for individuals with adjusted net income above £100,000
- The availability of married couple’s allowance requires at least one spouse to be born before 6 April 1935