As of September 2021, the basic tax rate and allowances for each region in the UK are as follows. Please note that these rates and allowances may have changed, so you should check the latest information on the HMRC website or consult a tax professional.

England and Wales:

1. Basic Tax Rate: In England and Wales, the basic income tax rate is 20% and applies to taxable income between the personal allowance threshold and the higher rate threshold. For the tax year 2021/2022, this range is between £12,570 and £50,270.
2. Personal Allowance: The personal allowance is a tax-free income threshold, up to which no income tax is charged. For the tax year 2021/2022, the personal allowance is £12,570.
3. Marriage Allowance: Basic rate taxpayers can benefit from the marriage allowance if they are married or in a civil partnership. If one partner earns less than the personal allowance, they can transfer up to 10% of their unused personal allowance to their spouse or civil partner, reducing their tax liability by up to £1,260 for the tax year 2021/2022.

Scotland:

1. Basic Tax Rate: Scotland’s basic income tax rate is also 20%. However, the tax bands are slightly different. For the tax year 2021/2022, the basic rate applies to taxable income between £12,570 and £25,296.
2. Personal Allowance: Like England and Wales, the personal allowance in Scotland is £12,570 for the tax year 2021/2022.
3. Marriage Allowance: Scottish taxpayers can also benefit from the marriage allowance, with the same rules and thresholds as in England and Wales.

Please note that in addition to these allowances, taxpayers may be eligible for other tax reliefs, such as pension contributions, charitable donations, and work-related expenses. The tax rates and allowances are subject to change, so staying updated on the latest information provided by HMRC or consulting a tax professional for accurate advice is essential.