Tax Optimization
What is your Personal Savings Allowance (PSA)?
#What is the Personal Savings Allowance (PSA)?
The Personal Savings Allowance (PSA) is a tax-free allowance on the interest you earn from savings. It allows most people in the UK to earn a certain amount of interest on their savings without having to pay income tax on it.
#How Much Is the PSA?
The amount of PSA you’re entitled to depends on your income tax band:
- Basic-rate taxpayers (20%) can earn up to £1,000 of interest tax-free.
- Higher-rate taxpayers (40%) can earn up to £500 of interest tax-free.
- Additional-rate taxpayers (45%) receive no PSA.
#What Counts Towards Your PSA?
Interest earned on:
- Bank and building society savings accounts
- Credit union accounts
- Unit trusts and investment trusts
- Peer-to-peer lending
- Corporate bonds
What Doesn’t Count Towards Your PSA:
- ISA interest (already tax-free)
- NS&I Premium Bonds prizes (these are tax-free winnings, not interest)
- Some Government bonds, depending on how they’re structured (e.g., certain gilts and savings certificates)
#Example
If you’re a basic-rate taxpayer and you earn £800 in interest from your bank savings account, you won’t pay any tax on that interest. But if you earn £1,200, you’ll only pay tax on the £200 that exceeds your PSA.
#Strategies to Maximize Your PSA
- Split Savings Across Accounts: Spread your savings to ensure interest doesn’t exceed your PSA in one place.
- Use ISAs Wisely: Since ISA interest is tax-free and doesn’t count towards your PSA, use it strategically if you’re nearing your allowance.
- Monitor Your Tax Band: If a pay rise bumps you into a higher tax bracket, your PSA could shrink, so consider how your savings strategy might need to change.
- Review Interest Rates: Use high-interest accounts to get the most from your allowance, especially if you’re within the £1,000 or £500 cap.
#Final Thoughts
The PSA is a simple but powerful tool to earn interest tax-free. By knowing your allowance and managing your savings accordingly, you can avoid unnecessary tax and make your money work harder for you.