Decision Makers Guide - DMG38105

Calculation of deduction for notional income tax: Income tax allowances


From 6.4.90 there are three basic allowances
1) Personal allowance
2) Married couple's allowance
3) Additional personal allowance.

The amounts are shown in Appendix 1.

Note The Married Couple's Allowance and the Additional Personal Allowance ceased to exist from 06/04/00. These allowances will only apply to applications received on or before 05/04/00.





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