The planned increase to the personal allowance has been brought forward to next year.
From 6th April 2019, the personal allowance will be £12,500pa.
The basic rate band increase is also brought forward to 2019, to £37,500.
This means that the income limit before someone pays the higher rate will be £50,000 from 6th April 2019.
These limits will stay the same for 2020/21, and are then planned to both increase each year in line with CPI inflation from 2021/22 onwards.
