HM Revenue & Customs corrected the basic rate band values for England and Northern Ireland and for Wales from £37,000 to £37,700, in an update to its published Income Tax rates and allowances guidance dated 13 April 20221. The correction was made to the tax rates and bands table1.
The same update page records further corrections made later. On 14 August 2024, the personal allowance rate for 2021 to 2022 was corrected to £12,570, the basic tax rate for England, Northern Ireland and Wales for 2021 to 2022 was corrected to £37,700, and the higher tax rate for England, Northern Ireland and Wales for 2021 to 2022 was corrected to £37,7011. On 14 December 2023, the England, Northern Ireland and Wales additional rate for Income Tax for 2020 to 2021 was corrected to over £150,000, and the Income Tax starting rate for savings for England, Northern Ireland, Wales and Scotland was corrected to 0%1.
The publication covers Income Tax rates, allowances and bands for the current and previous three tax years, and also points to historical and future rates announced in earlier budgets or financial statements1. Its stated last update was 6 April 2026, when rates, allowances and duties were updated for the tax year 2026 to 20271. Earlier annual updates recorded on the page include 6 April 2025 for 2025 to 2026, 6 April 2023 for 2023 to 2024, 6 April 2022 for 2022 to 2023, and 6 April 2021 for 2021 to 20221. The rates for tax on dividends were updated on 9 December 20221.
The page also records that the historical and future rates section was updated on 15 January 2024 for a Scottish Budget announcement on 19 December 2023, and that on 14 December 2023 the Scotland tax rates and bands table was updated to confirm that the 42% higher rate and the 47% top rate for Income Tax applied for the 2023 to 2024 tax year1.
"The tax rates and bands table has been updated. Basic rate band values for England & Northern Ireland and Wales have been corrected from £37,000 to £37,700."
Why it matters for households
The basic rate band is the slice of taxable income taxed at the basic rate, so its value determines where higher rate Income Tax starts. For England, Northern Ireland and Wales, the corrected figure for the band was £37,700 rather than £37,0001. The correction was published on 13 April 2022, shortly after the start of the 2022 to 2023 tax year on 6 April 20221.
The later corrections recorded on the same page affect earlier years. For 2021 to 2022, the personal allowance was corrected to £12,570, the basic rate for England, Northern Ireland and Wales to £37,700, and the higher rate to £37,701, on 14 August 20241. For 2020 to 2021, the England, Northern Ireland and Wales additional rate was corrected to over £150,000, and the starting rate for savings for England, Northern Ireland, Wales and Scotland to 0%, on 14 December 20231. Scotland's rates and bands are published separately within the same guidance, with the 42% higher rate and 47% top rate confirmed for 2023 to 20241.
Anyone whose tax position for those years was worked out using the earlier published figures is affected by the change in the recorded values. How HMRC handles any resulting adjustment has not been reported in the guidance.
What happens next
The guidance states that it covers the current and previous three tax years, and that it was last updated on 6 April 2026 for the 2026 to 2027 tax year1. No further corrections or dated steps beyond those recorded on the page have been reported1.
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