HM Revenue & Customs

Personal Allowances (PA)

Your can deduct your Personal Allowances for each year from the 'taxable amount' to arrive at the 'Tax due' figure. The Personal Allowance for each year can be found by following the below link. However, if you have used your Personal Allowances elsewhere, for example, on PAYE you can not then use them again on self-employed income.

Personal Allowances for the tax year <link to XXXXXX>