UK HMRC has published guidance on Rates and thresholds for employers 2021 to 2022, which generally covers the period 6 April 2021 to 5 April 2022. This includes the following PAYE tax rates and thresholds for 2021 to 2022 for England and Northern Ireland, Scotland, and Wales:

England and Northern Ireland

• Employee personal allowance - GBP, 242 per week, GBP 1,048 per month, GBP 12,570 per year
• English and Northern Irish basic tax rate  - 20% on annual earnings above the PAYE tax threshold and up to GBP 37,700
• English and Northern Irish higher tax rate - 40% on annual earnings from GBP 37,701 to GBP 150,000
• English and Northern Irish additional tax rate - 45% on annual earnings above GBP 150,000

Scotland

• Employee personal allowance - GBP 242 per week, GBP 1,048 per month, GBP 12,570 per year
• Scottish starter tax rate - 19% on annual earnings above the PAYE tax threshold and up to GBP 2,097
• Scottish basic tax rate - 20% on annual earnings from GBP 2,098 to GBP 12,726
• Scottish intermediate tax rate - 21% on annual earnings from GBP 12,727 to GBP 31,092
• Scottish higher tax rate - 41% on annual earnings from GBP 31,093 to GBP 150,000
• Scottish top tax rate - 46% on annual earnings above GBP 150,000

Wales

• Employee personal allowance - GBP 242 per week, GBP 1,048 per month, GBP 12,570 per year
• Welsh basic tax rate - 20% on annual earnings above the PAYE tax threshold and up to GBP 37,700
• Welsh higher tax rate - 40% on annual earnings from GBP 37,701 to GBP 150,000
• Welsh additional tax rate - 45% on annual earnings above GBP 150,000

In addition to the PAYE tax rates and thresholds, the guidance also provides the National Insurance contributions rates and thresholds, the national minimum salary, Statutory Maternity, Paternity, Adoption, Shared Parental, and Parental Bereavement Pay, Statutory Sick Pay, and other employee-related values for 2021 to 2022.