<P> Each person has an income tax personal allowance, and income up to this amount in each tax year is free of tax . For the 2017 / 18 tax year, the tax - free allowance for under - 65s with income less than £ 100,000 is £ 11,500 . </P> <P> Any income above the personal allowance is taxed using a number of bands: </P> <Table> 2017 / 18 <Tr> <Th> Rate </Th> <Th> Dividend income </Th> <Th> Savings income </Th> <Th> Other income (inc employment) </Th> <Th> Tax bracket (of income above tax - free allowance) </Th> </Tr> <Tr> <Td> Basic rate </Td> <Td> 7.5% </Td> <Td> 20% </Td> <Td> 20% </Td> <Td> £ 0--£ 33,500 </Td> </Tr> <Tr> <Td> Higher rate </Td> <Td> 32.5% </Td> <Td> 40% </Td> <Td> 40% </Td> <Td> £ 33,501--£ 150,000 </Td> </Tr> <Tr> <Td> Additional rate </Td> <Td> 38.1% </Td> <Td> 45% </Td> <Td> 45% </Td> <Td> Over £ 150,001 </Td> </Tr> </Table> <Tr> <Th> Rate </Th> <Th> Dividend income </Th> <Th> Savings income </Th> <Th> Other income (inc employment) </Th> <Th> Tax bracket (of income above tax - free allowance) </Th> </Tr>

Whats the highest tax bracket in the uk
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