Budget 2010 Introduction Main Income Tax reliefs Income Tax Rates and bands Car Benefit Assessment Tax Free Mileage Allowances National Insurance Contributions Pension Contributions Inheritance Tax Important Annual Limits Value Added Tax Capital Gains Tax Corporation Tax Main Capital Allowances Stamp Duty & Stamp Duty Land Tax Earliest due dates for payment of tax

Stamp Duty and Stamp Duty Land Tax Rates on sales % of Total Consideration Shares and marketable securities (nil if value up to £1,000) 0.5% Land 0 - threshold NIL   Threshold - £250,000 1%   £250,001 - £500,000 3%   £500,001 and over 4% The threshold is:   £125,000 general residential property   £150,000 residential in "disadvantaged areas"   £150,000 commercial property For the two years to 24.3.2012, first time buyers can claim relief from SDLT on purchases of up to £250,000 for property they intend to live in.