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Higher rate tax threshold if personal allowance reduced?

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Good evening. I have a quick question regarding tax thresholds.

As I understand it, the personal tax allowance is going up to £10000 from April and basic rate tax is then paid on the next£31,885.

So, basically you can earn £41,885 before paying 40% tax.

If however your tax code/personal allowance is reduced (e.g. if you have a company car), will this bring down the threshold for higher rate tax?

e.g. if personal allowance reduced to £5000, would higher rate tax kick in at £36885?

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