* The savings starting rate does not apply if non-savings income exceeds £5,000.
Income tax in Scotland and Wales is payable on non-savings and non-dividend income.
* The personal allowance is gradually withdrawn by £1 for every £2 of income over £100,000.
*A tax payer can transfer up to £1,260 (2020-21: £1,250) of their unused personal allowance to a spouse or civil partner who is not a higher rate taxpayer.
* The tax charge is levied at the rate of 1% of the full child benefit award for each £100 that income exceeds £50,000, up to a maximum of 100% of the child benefit claimed.
Taxpayers can choose whether to continue receiving child benefit and pay the tax charge or may opt out of receiving the child benefit.
There is a cap on certain Income Tax reliefs of the greater of £50,000 or 25% of income.
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