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Useful Information

Mortgages for Seafarers
Applying for a mortgage as a seafarer can be problematic. Ask your Tax Adviser for more information about our preferred mortgage provider, who specialise in mortgages for Seafarers.

Income tax rates and allowances

Income Tax Allowances

Income Tax Allowances table 2018-19 and 2019-20
Income Tax allowances 2018-19 2019-20
Personal Allowance for people born after 5 April 1948 £11,850 £12,500
Income limit for Personal Allowance (1) £100,000 £100,000
Maximum amount of Married Couple's Allowance (born before 6th April 1935) £8,355 £8,445
Minimum amount of Married Couple's Allowance £3,220 £3,260
Blind Person's Allowance £2,290 £2,320
Transferable tax allowance for married couples and civil partners (2)



Income tax rates are different if you live in Scotland.

Income Tax Allowances in Scotland

Income Tax Allowances for Scottish tax year 2018-19
Band Taxable Income Scottish Tax Rate
Personal Allowance Up to £11,850 0%
Starter Rate £11,850-£13,850 19%
Basic Rate £13,851-£24,000 20%
Intermediate Rate £24,001 to £43,430 21%
Higher Rate £43,431 to £150,000 41%
Top Rate over £150,000 46%


From 6th April 2019, the rates will also differ if you live in Wales.