There has been recent changes to the rate of Personal allowance, click on the link below.

http://www.hmrc.gov.uk/employers/epa-understanding.htm

For Income tax  & National Insurance Rates & Allowances for 07-08 & 08-09 see below links

Income tax

http://www.hmrc.gov.uk/rates/it.htm

National Insurance

http://www.hmrc.gov.uk/rates/nic.htm

Self Employed people are liable to pay the flat rate Class 2 contributions, although people with small earnings from self employment may apply for an exemption. You may also have to pay the profit-related Class 4 contributions (see below)>

Class 2 National Insurance

All self-employed people should register to pay class 2 contributions as soon as possible after starting self-employment. This includes people who may be able to apply for an exemption from payment. The time limit for registering is 3 months from the end of the month in which you start working for yourself. If you do not register on time you may be charged a penalty.

Call the New Self-Employed on 08459 15 45 15 to register with your national

insurance number available.

Class 4 National Insurance

 Self Employed people must pay class 4 contributions on profit from any trade, profession  or vocation unless exception or deferment applies. The contributions are percentage  rates of taxable profits for the tax year above the personal allowance. This will be calculated when you come to do your tax return at the end of the tax year.

If you wish to register for tax or national insurance via the post click on the link below:

http://www.hmrc.gov.uk/startingup/register.htm