FOR ADVISERS ONLY
Earnings Cap
| Tax Year | Cap (£ per year) (RPI) | Cap (£ per year) (CPI) |
|---|---|---|
| 2022/2023 | £181,8002 | £164,4003 |
| 2021/2022 | £172,8002 | £159,0003 |
| 2020/2021 | £170,4002 | £157,8003 |
| 2019/2020 | £166,2002 | £154,8003 |
| 2018/2019 | £160,8002 | £150,6003 |
| 2017/2018 | 154,2002 | 145,8003 |
| 2016/2017 | 150,6002 | 144,0003 |
| 2015/2016 | 149,4002 | 144,0003 |
| 2014/2015 | 145,8002 | 142,2003 |
| 2013/2014 | 141,0002 | 138,0003 |
| 2012/2013 | 137,4002 | 135,0003 |
| 2011/2012 | 129,6002 | 127,8003 |
| 2010/2011 | 123,6001 | |
| 2009/2010 | 123,6001 | |
| 2008/2009 | 117,6001 | |
| 2007/2008 | 112,8001 | |
| 2006/2007 | 108,6001 | |
| 2005/2006 | 105,600 | |
| 2004/2005 | 102,000 | |
| 2003/2004 | 99,000 | |
| 2002/2003 | 97,200 | |
| 2001/2002 | 95,400 | |
| 2000/2001 | 91,800 | |
| 1999/2000 | 90,600 | |
| 1998/1999 | 87,600 | |
| 1997/1998 | 84,000 | |
| 1996/1997 | 82,200 | |
| 1995/1996 | 78,600 | |
| 1994/1995 | 76,800 | |
| 1993/1994 | 75,000 | |
| 1992/1993 | 75,000 | |
| 1991/1992 | 71,400 | |
| 1990/1991 | 64,800 | |
| 1989/1990 | 60,000 |
1Nominal earnings cap for the transitional period under Finance Act 2004.
2The earnings cap is is no longer published by HMRC therefore this is a projected figure using RPI-basis.
3This is the projected earnings cap using CPI-basis.