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Year-end Tax Guide 2013/14
Most taxpayers are entitled to a certain level of income that is free of tax. Generally for those under 65 the personal allowance is £9,440 with entitlement to a maximum of £10,660 for those who are over 65. As ever, conditions and restrictions apply to the entitlement over £9,440. Above the personal allowance income is taxed at rates from 20 per cent to 45 per cent, though some taxpayers with very modest savings may only pay 10 per cent.
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