Exemption and marginal relief

  1. Overview
  2. Exemption limits
  3. How to calculate your total income
  4. Marginal relief

How to calculate your total income

Your total income is your gross income from all sources less certain deductions, such as expenses, allowances and reliefs.

If you are married or in a civil partnership and jointly assessed, your spouse's or civil partner's income is included in total income.

If you earn deposit interest or dividend income, you must use the gross figures when calculating total income. 

If the total income received by is less than the exemption limit, you will not pay any income tax.

Next: Marginal relief