Tax Threshold affected by personal allowance?

ed67812

I thought this would be a really simple question to find the answer to online, however I haven't. 

The tax threshold for higher rate 40% tax. 

Currently, the person who has a Personal Allowance of £12750 pays the higher rate after £52770, which is the personal allowance of £12570 + £37700. 

Does a person with a Personal Allowance of say £13300 (from prof subscriptions and flat rate job expenses for example), pay the higher rate after £53000, because their tax free amount + £37700 is £53000 
OR 
Does this person still start paying the higher rate of tax at £52770 like everyone else? 

I realise this will be incredibly simple to those who know but I really cannot find a clear answer. The Gov.Uk website indicates the bands change depending on personal allowance, but haven't found a worked example anywhere, and some websites give the thresholds in such a way as to suggest that they do not move with the personal allowance. 

Many Thanks 

Dazed_and_C0nfused

ed67812 said:

I thought this would be a really simple question to find the answer to online, however I haven't. 

The tax threshold for higher rate 40% tax. 

Currently, the person who has a Personal Allowance of £12750 pays the higher rate after £52770, which is the personal allowance of £12570 + £37700. 

Does a person with a Personal Allowance of say £13300 (from prof subscriptions and flat rate job expenses for example), pay the higher rate after £53000, because their tax free amount + £37700 is £53000 
OR 
Does this person still start paying the higher rate of tax at £52770 like everyone else? 

I realise this will be incredibly simple to those who know but I really cannot find a clear answer. The Gov.Uk website indicates the bands change depending on personal allowance, but haven't found a worked example anywhere, and some websites give the thresholds in such a way as to suggest that they do not move with the personal allowance. 

Many Thanks 

No one can have a Personal Allowance in excess of £12,570.

You're presumably getting tax code allowances and the Personal Allowance mixed up.

And the standard higher rate threshold is currently £50,270, not £52,770.

But if you have (taxable) employment income of say £30,000 and expenses/professional subscriptions of say £300 then they would be taxed,

Taxable pay £30,000
Less expenses £300
Taxable income £29,700

Less Personal Allowance £12,570
Income to be taxed £17,130

£17,130 x 20% = £3,426.00

ed67812

Sorry my original post made a mess of the figures - I should have said £50,270 and in my second example £51,000.

I think I am getting tax code allowances and personal allowances mixed up. 

So does the married person allowance or blind allowance, not actually change the personal allowance?

So a person receiving both of those, as well as claiming back job expenses, would still pay higher rate tax at £50,270? As would a similar person who is not receiving any of these extra allowances? 

Dazed_and_C0nfused

The only things which impact the Personal Allowance are,

1.  Applying for Marriage Allowance
2.  Having adjusted net income of £100,002 or more 

Not sure what you mean by "married person allowance"?

Is this Marriage Allowance or Married Couple's Allowance?

Blind Persons Allowance is a completely different allowance to the Personal Allowance.

Receipt of Marriage Allowance reduces your tax liability, it doesn't increase your tax allowances.  Same for Married Couple's Allowance.

ed67812

Realise what I've been doing now, having looked at my tax code notice. I've been conflating 'tax free amount' with 'personal allowance'.

The coding notice also answered my question about the tax thresholds, as it clearly states that tax is payable at 20% on the first £37700 after the 'tax-free amount' and not the first 20% after the 'personal allowance'.