You need to be able to work out your tax so that you can check you are paying the correct amount. We explain how in four steps.

In general, income tax is charged on income. So, first of all we have to distinguish between income and capital receipts. Once we have worked out that something is income, it is necessary to work out if that income is taxable income or if it is exempt from income tax.

Our guidance is aimed primarily at those unable to afford to pay for advice. However, you might be on a low income but have a partner on a higher income. If your partner is affected by the high income child benefit charge (often referred to as HICBC), there are some things which you need to be ...

We set out the rates, bands, thresholds and allowances for different taxes and National Insurance contributions.

On this page we briefly explain what devolution is. We also explain which tax powers are devolved in each of Scotland, Wales and Northern Ireland.

Some UK taxes arise when certain transactions take place, such as purchases. These are known as transaction taxes. We give an overview of some of the main transaction taxes you may come across.