The personal allowance is an amount of money that an individual is entitled to earn each year without having to pay income tax. In the United Kingdom, the personal allowance is set by the government and is subject to change from year to year.

The standard Personal Allowance is £12,570, which is the amount of income you do not have to pay tax on.

Your Personal Allowance may be bigger if you claim Marriage Allowance or Blind Person’s Allowance. It’s smaller if your income is over £100,000.

The personal allowance is available to all individuals who are resident in the UK for tax purposes, and it is intended to help cover the cost of living. The personal allowance is deducted from an individual's taxable income, and it is used to calculate their income tax liability.

The amount of the personal allowance that an individual is entitled to depends on their age and their income. In some cases, an individual may be entitled to a higher personal allowance due to their circumstances (such as if they are blind or if they are claiming certain benefits).

It is important to be aware of the personal allowance, as it can affect an individual's income tax liability and their overall tax position. If you have any questions about the personal allowance or need help with your tax return, you can contact HM Revenue and Customs (HMRC) for assistance.