Question to the HM Treasury:

To ask Her Majesty's Government how many individuals have an annual income of less than the £12,500 Personal Tax Allowance.

The estimated number of individuals who have an annual income of less than the £12,500 Personal Tax Allowance in the 2019-20 tax year is 18.4 million.

Note:

1. Taxpayer numbers are shown to three significant figures

2. Figures provided are estimates for the 2019-20 tax year, when the Personal Tax Allowance reached £12,500.

3. The figures for 2019-20 are based on outturn data derived from the 2017-18 Survey of Personal Incomes (SPI) and projected using economic assumptions consistent with the Office for Budget Responsibility’s March 2020 Economic and Fiscal Outlook.

This estimate is based on the Survey of Personal Incomes which represents a sample of individuals in contact with HMRC. However, HMRC do not hold information for all people with personal incomes below the income tax threshold. Further details are set out alongside the Income Tax Liabilities Statistics.