2023/24 Income Tax Bands
England, Wales & Northern Ireland
| Band | Rate |
|---|---|
| Up to £12,570 (Personal Allowance) | 0% |
| £12,571 – £50,270 | 20% |
| £50,271 – £125,140 | 40% |
| Above £125,140 | 45% |
Scotland
| Band | Rate |
|---|---|
| £0 – £12,570 | 0% |
| £12,570 – £14,732 | 19% |
| £14,732 – £25,688 | 20% |
| £25,688 – £43,662 | 21% |
| £43,662 – £125,140 | 42% |
| Above £125,140 | 47% |
2023/24 National Insurance
National Insurance changed mid-year: 12% from April 2023, cut to 10% from 6 January 2024. This calculator uses a blended annual rate of 11.5% (9 months at 12% + 3 months at 10%) — your actual in-year deduction varied by pay period.
| Band | Rate |
|---|---|
| Up to £12,570 | 0% |
| £12,571 – £50,270 | 11.5% (blended annual average) |
| Above £50,270 | 2% |
Worked Example — £35,000 Salary in 2023/24
| Region | Income Tax | National Insurance | Take-Home Pay |
|---|---|---|---|
| England, Wales, Northern Ireland | £4,486 | £2,579 | £27,935 |
| Scotland | £4,558 | £2,579 | £27,863 |
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Need Your Exact 2023/24 Figures Verified?
This calculator gives a reliable estimate using published rates — for a definitive check against your specific tax code, benefits-in-kind or multiple income sources, an accountant or HMRC's own tools are the authoritative source.
Check on gov.uk →Transparency & Sources
Scottish bands sourced from gov.scot Scottish Income Tax 2023/24 rates and bands. Rest-of-UK bands and NI thresholds from HMRC / House of Commons Library rates and allowances briefings. Verify on gov.uk.
Formulas are public — inspect on GitHub.
Frequently Asked Questions
What were the Income Tax rates in 2023/24?
England, Wales and Northern Ireland used the same bands as 2026/27: £12,570 tax-free Personal Allowance, then 20% up to £50,270, 40% up to £125,140, and 45% above — these bands have been frozen since 2021/22. Scotland used its own bands (see table above).
What was the National Insurance rate in 2023/24?
National Insurance changed mid-year: 12% from April 2023, cut to 10% from 6 January 2024. This calculator uses a blended annual rate of 11.5% (9 months at 12% + 3 months at 10%) — your actual in-year deduction varied by pay period.
Why would I need 2023/24 tax rates instead of the current year?
Common reasons: checking an old payslip or P60 for accuracy, working out backdated pay or a tribunal settlement, comparing your pay rise year-on-year, or verifying HMRC correspondence about a previous tax year.
Can I still file or amend a 2023/24 Self Assessment return?
HMRC generally allows amendments to a Self Assessment return up to 12 months after the filing deadline for that year — check gov.uk/self-assessment-tax-returns/corrections for current rules, as deadlines vary by circumstance.