Joseph

I pay income tax at the basic rate, but my earnings are near the top of the band. My Personal Allowance has been reduced this year due to unpaid tax from a previous year. Does the reduction in Personal Allowance have any impact on the threshold of the higher rate tax band for me, or would the threshold remain static at £50,271? For example, if my Personal Allowance was reduced by £500 to 12070, would the threshold at which my earnings are taxed at the higher rate also be £500 lower, i.e. £49,771? Thank you for any clarification you can provide on this.