Question to the HM Treasury:

To ask Her Majesty’s Government why the annual tax summaries sent to taxpayers show income tax as the amount which is 20 per cent of income and does not take account of allowances which reduce income tax to a lower figure.

Individuals’ personal allowance is shown as a tax free amount on their annual tax summary. The income tax calculation shows the taxable income above individuals’ personal allowance, payable at each tax rate.