If you are a high earner then you may be questioning do high earners get a personal allowance? Well the answer really depends on what you class as a high earner as there are different answers depending on how much you earn.
You may be entitled to some or all of the personal allowance, which is the amount of earnings that is not subject to any tax.
A lot of people define high earners as those people who earn enough to pay higher rate tax so we wills tart with them. Anyone who earns enough to pay higher rate tax but who does not earn over £100,000 a year is entitled to the full personal allowance for that tax year.
However, once your earnings go above £100,000 for the tax year, the personal allowance starts to get taken away. It is reduced by £1 for every £2 of earnings above £100,000. So for example, if the personal allowance is £11,000 then anyone earning over £122,000 would not be entitled to any personal allowance and all of their earnings would be taxable.
If your earnings are £105,000 then you will only be entitled to £8,500 of personal allowance. This is calculated by dividing the excess earnings over £100,000 by 2 (5000/2 = 2500) and deducting that from the full personal allowance.
Earnings include any kind of benefits in kind as well as your salary but if you are in any doubt you should contact your accountant or HM Revenue for clarification.