Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Client definition

What does Client mean? In legal practice, a client is the person or organisation for whom a lawyer or law firm acts and to whom professional duties are owed. This includes individuals, companies, partnerships and public bodies, whether instructing directly or through an agent. The term is a general professional expression rather than a statutory definition; its scope is shaped by engagement terms (the retainer) and by professional conduct rules and case law on duties of care, conflicts of interest, confidentiality and legal professional privilege. Key features include: identifying the correct client at the outset (especially for corporate clients, where the client is the entity,...

UK income tax: personal allowances, savings and dividend allowances, employment exemptions, exempt income categories, income and tax reducers, order of application, and Gift Aid

Published by a LexisNexis Private Client expert

Practice notes

For the income tax rates and allowances that apply in the current tax year, refer to Practice Note: Key UK tax rates, thresholds and allowances for Private client.

personal allowances

The following income tax allowances are available to individuals:

personal allowance
transferable personal allowance
blind person’s allowance
married couple’s allowance
personal savings allowance
dividend allowance
property income allowance
trading income allowance

The personal allowance, blind person’s allowance, personal savings allowance, dividend allowance, property income allowance and trading income allowance are all deducted from net income to determine the taxpayer’s taxable income. This ensures that a portion of income is tax-free each year.

The married couple’s allowance (which includes civil partners) is delivered as a 10% reduction in tax. In specified circumstances, the personal allowance, the blind person’s allowance and the married couple’s allowance can be transferred to the taxpayer’s spouse or civil partner.

The personal allowance

The level of personal allowance depends on the taxpayer’s total income in the tax year. Since 6 April 2016, all individuals have been entitled to the same personal allowance, regardless of date of birth. For details of the historical levels of the personal allowance and the...

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Web page updated on 21/05/2026

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