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High earners: personal allowance tapering and change to the 45% band

Current tax year (2022-23): When an employee earns enough so that their taxable income will exceed £100,000 in the tax year, for every extra £2 earned the personal allowance reduces by £1. This means that once earnings in the tax year have reached £125,140, the personal allowance has been reduced to £nil and there is…Read More

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