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 2020-21 and 2021-22

Income Tax allowances



Personal Allowance for people born after 5 April 1948



Income limit for Personal Allowance (1)



Transferable tax allowance for married couples and civil partners (2)





  1. The Personal Allowance reduces where the income is above £100,000 - by £1 for every £2 of income above the £100,000 limit. This reduction applies irrespective of age or date of birth.
  2. Available to spouses/civil partners born after 5 April 1938. This allowance is 10% of the personal allowance for those born after 5 April 1938. It allows a spouse or civil partner who is not liable to income tax above the basic rate, to transfer this amount of their personal allowance to their spouse/civil partner. The recipient must not be liable to tax above the basic rate. The recipient is eligible to a tax reduction of 20% of the transferred amount. More information can be found here;


Income tax rates are different if you live in Scotland.


Income Tax Allowances in Scotland

Income Tax Allowances for Scottish tax year 2021-22


Taxable Income

Scottish Tax Rate

Personal Allowance

Up to £12,570


Starter Rate

£12,571 to £14,667


Basic Rate

£14,668 to £25,296


Intermediate Rate

£25,297 to £43,662


Higher Rate

£43,663 to £150,000


Top Rate

over £150,000




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