Government departments may be required to do accounts each year by the Treasury. The main sources of revenue for the government are taxes on labour, capital, trade in goods and services, and land, although the balance of these has shifted considerably in recent decades. Taxes on income have been increased for lower and middle earners and reduced for higher earners, corporation tax has been cut, value added tax has been increased, and taxes on land and wealth have reduced. First, income tax and National Insurance Contributions come mainly from the incomes of employees and the self-employed at work, albeit different rates, but it is also charged on savings and investment income. In 2020, there was no tax charged on the first £12,500 of income each year (the personal allowance), 20% income tax up to £50,000, 40% up to £150,000, and 45% over £150,000. While there are several categories, the main National Insurance rates paid by employees are 12% for earnings between £166.01 and £962 each week, and 2% on the earnings above, while employers pay 13.8% on earnings over £166.01. By contrast, most people who are self-employed as sole traders or in a partnership pay £3 a week over £6,365 a year, 9% on profits between £8,632 and £50,000 each year, and 2% on profits over £50,000. This means that, although National Insurance operates in the same way as a tax, it is regressive. Second, the rates for income tax on income from dividends from shares is lower than for employment income, standing at 7.5% for the basic rate, 32.5% for the higher rate, and 38.1% for the additional rate. This is mirrored in the lower rates of Corporation Tax Act 2010. For corporate profits, the main rate of tax is 19% in 2020. This has been reduced from 28% since 2010, and from at 52% in 1982 with a lower rate of 38% for small companies. Under the Taxation of Chargeable Gains Act 1992 an additional tax on capital gains is charged at 18% for residential property, and 10% for other assets, for those still within the basic rate of income, and 28% and 20% for those in the higher or additional rates. Third, the rate of Value Added Tax Act 1994 stands at 20% in 2020, after being increased from 17.5% in 2010, from 15% in 1991, and from 8% in 1979.