*The minimum personal allowance is reduced, by £1 for each £2 of income from £100,000 to £116,210, irrespective of age.
**Age related allowances are reduced by £1 for each £2 of income above £25,400 until the non-age related personal allowance of £8,105 is reached.
***The age for MCA is of the elder spouse or civil partner. The loss of tax reduction is 10p for each £2 of income above £25,400 until the minimum of £296 is reached.
* No NICs are actually payable but a notional Class 1 NIC is deemed to have been paid in respect of earnings between LEL and PT to protect contributory benefit entitlement.
* The limits are defined as SEE - small earnings exception; LPL - lower profits limit and UPL - upper profits limit.
** Class 2 NICs are paid at a weekly flat rate of £2.65 by all self employed persons unless they have applied for a small earnings exception.
*** The self-employed may apply for exception from paying Class 2 contributions if their earnings are less than, or expected to be less than, the level of the small earnings exception.
*Married women's reduced rate is paid only by maried women and certain widows with valid reduced rate elections.
**Class 3 NICs are paid by contributors to make the year a qualifying year for basic State Pension and Bereavement Benefit purposes.
* As announced in the June Budget 2010, the 50 plus element of the Working Tax Credit will be removed from April 2012.
** As announced in the June Budget 2010, the family element of the Child Tax Credit will taper immediately after the child element from April 2012.
* In lowest class of travel
** In other than lowest class of travel
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