The beginning of the new tax year has seen a series of rule changes come into effect.
A number of changes to the taxation system in the UK have begun following the start of the new tax year.
The personal allowance - the amount of money people can earn before they are required to pay income tax - has been increased from £6,035 to £6,475. This change was already a temporary measure but has now been made permanent.
It was introduced by the government as compensation for the removal of the 10p tax band, which was widely criticised by a number of commentators.
At the higher levels of the income spectrum, the 40 percent tax rate will now only come into effect for people earning upwards of £43,875. Previously, the limit had been £40,835.
The personal allowance for the over-65s has been raised by £460, from £9,030 to £9,490, while the basic state pension has been boosted to £95.25, from £90.70.
Inheritance tax - a hot political topic currently - will now not be payable for the first £325,000 of an estate's assets, up from £312,000 in the last financial year. The Conservatives have said that the threshold would be raised to £1 million if they win power at the next general election.
However, shadow business secretary Kenneth Clarke suggested to the BBC's Politics Show last month that the tax was not high on the party's agenda. Comments from other senior Tories led to him having to backtrack on his statement.
