Corrections to 2021 to 2022 personal allowance and England, Northern Ireland and Wales bands

HM Revenue & Customs corrected figures in its published Income Tax rates and allowances on 14 August 2024. The personal allowance for 2021 to 2022 was corrected to £12,570, and the basic and higher rate bands for England, Northern Ireland and Wales for the same year were also corrected¹.

The corrections cover three figures for 2021 to 2022. The personal allowance was corrected to £12,570, the basic rate band for England, Northern Ireland and Wales was corrected to £37,700, and the higher rate band for England, Northern Ireland and Wales was corrected to £37,701¹.

The same publication records an earlier correction to the basic rate band values for England and Northern Ireland and for Wales, from £37,000 to £37,700, dated 13 April 2022¹. The 14 August 2024 entry restates the £37,700 basic rate figure for 2021 to 2022 alongside the personal allowance and higher rate corrections¹.

The publication states that it includes all Income Tax rates, allowances and bands for the current and previous three tax years, and that it also includes ways to find historical and future rates announced in previous budgets or financial statements¹. Its page was last updated on 6 April 2026, when rates, allowances and duties were updated for the tax year 2026 to 2027¹. Earlier updates on the same page cover the tax years 2015 to 2016 through to 2025 to 2026, a Scottish Budget announcement on 19 December 2023, and confirmation that the 42% higher rate and 47% top rate for Income Tax applied for the 2023 to 2024 tax year in Scotland¹.

The sources do not state whether the corrected 2021 to 2022 figures change any tax already calculated or paid, and no effect on individuals' tax bills has been reported.

Why it matters for households

The personal allowance is the amount of income most people can receive before paying Income Tax, and the basic and higher rate bands set where the basic and higher rates begin for taxpayers in England, Northern Ireland and Wales. The corrected figures apply to the 2021 to 2022 tax year, which ran from 6 April 2021 to 5 April 2022, so they concern a year that has already ended rather than current rates. Anyone whose tax position for that year was worked out using the earlier published figures, including people who complete a return for 2021 to 2022 or who had tax calculated through PAYE, is affected only to the extent that the corrected numbers differ from those previously shown. The personal allowance is reduced for people with income above a threshold, and the corrected figure feeds into that calculation for 2021 to 2022. The publication does not say whether HM Revenue & Customs will issue revised calculations or contact affected taxpayers, and no such step has been reported.

What happens next

The publication's page was last updated on 6 April 2026, when rates, allowances and duties were updated for the tax year 2026 to 2027¹. No further action connected to the 2021 to 2022 corrections has been reported.