|
04-05 |
03-04 |
| 10% on first |
£2,020 |
£1,960 |
| 22% (20% for savings
income) on next |
£29,380 |
£28,540 |
| 40% on income over |
£31,400 |
£30,500 |
| Dividends
for: |
basic rate taxpayers
higher rate taxpayers |
10%
32.5% |
10%
32.5% |
| Discretionary trusts,
etc: |
dividends
other income |
32.5%
40% |
25%
34% |
|
