A wooden easel with a chalk board propped on it, the words 'TAX REFUND' are written in white chalk. next to this are some black chess pieces. Behind is a light blue background.
Updated on 6 April 2026

Tax refunds

These pages tell you how to claim back overpaid tax from HM Revenue & Customs (HMRC) and what the time limits are for making such a claim.

5 stacks of coins, all different heights, gradually getting bigger left to right. on top of each stack is a small burlap sack with the word 'TAX' written on it. the stacks are sat on top of a wooden table, the background shows greenery.
Updated on 6 April 2026

Tax on state benefits

When you receive state benefits, it can be difficult to understand how you pay any tax due on them. This page explains how tax on taxable state benefits interacts with the Pay As You Earn (PAYE) system.

2 sheets of paper on a wooden table, laid on top of each other but slightly overlapping, these are letters from HMRC the front letter shows the HMRC logo in the top left corner, the one behind shows the words 'SELF ASSESSMENT: TAX CALCULATION'
Updated on 6 April 2026

Self assessment and tax returns

Self Assessment is a way of reporting your taxable income and paying tax. Under Self Assessment you submit a tax return to HMRC, giving details of your income and gains for a whole tax year. Not everyone is required to submit an annual Self Assessment tax return – it will depend on whether you meet ...

A letter from HMRC showing their logo 'HM REVENUE & CUSTOMS' with the crown to the left of the writing.
Updated on 6 April 2026

Discovery assessments

If HMRC discover you have not declared tax they think you owe, they may issue a discovery assessment to try and collect that tax.

A person holding large white letters to spell the word 'PAYE'
Updated on 6 April 2026

Pay As You Earn (PAYE)

The Pay As You Earn (PAYE) system is a method of paying income tax on certain types of income. If you pay tax under PAYE on some of your income, tax is deducted at source on that income. This means you receive it net of tax.

a ceramic piggy bank on a white background decorated with the Scottish flag
Updated on 6 April 2026

Scottish income tax

Scottish taxpayers pay Scottish income tax and have done so since 6 April 2017.

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