Welcome to the 'tax basics section' of our website. Here we provide basic information on the UK tax system and how to deal with HM Revenue & Customs (HMRC).
What information and help can I find in this section?
This part of the website gives general tax information including:
- Introduction to the tax system
- How do I work out my tax?
- What income is taxable?
- What tax allowances am I entitled to?
- What tax rates apply to me?
- How is tax collected?
- Do I need to complete a tax return?
- How do I claim tax back?
- What is National Insurance?
- How do I get a National Insurance number?
- What is Scottish income tax?
- Do I have to join a pension scheme?
- HMRC digital services
- Enquiries, penalties, appeals, complaints and debt
For information on the scope of the help that you can expect to find in this section, please see About Us.
Why do I need to understand the UK tax system?
Understanding the UK tax system will help you to check that you are paying the right amount of tax. You should not assume that the tax authorities – HMRC – will do this for you.
Paying the right tax means that you get the right amount of money in your pocket.
Where can I get more help?
If you want more information on any of the following areas, you can find it elsewhere on this website:
- Pensioners and tax
- Bereavement and tax
- Migrants and tax
- Disabled people and carers
- Other tax issues
- Tax credits and benefits
- Armed forces and tax
- Help towards the cost of childcare
LITRG also has other websites that you may find helpful:
- Tax Guide for Students – a website of tax information for students and their advisers.
- Disability Tax Guide – information, help and resources for anyone taking on a personal assistant to help them live independently.
- RevenueBenefits – the leading website for advisers who deal with HMRC-related benefits including tax credits, child benefit and National Minimum Wage.
You can find out where to get help from third party organisations in our getting help section.