To avoid being charged a late filing penalty, make sure you understand when your Self Assessment tax return should be filed.

You must keep records to support the information you report to HMRC on your Self Assessment tax return or through Making Tax Digital for income tax. Here we look at what you need to keep, and for how long.

If you receive employment income or pension income (other than the state pension), your employer or pension provider takes tax off your income throughout the tax year via Pay As You Earn (PAYE). In most cases, this means you pay the correct tax by the end of the year; but not always. You should ...

If HMRC calculate that you have not paid enough tax but you think that the underpayment arises because your employer or pension provider failed to operate Pay As You Earn (PAYE) correctly, you can challenge HMRC. You can request that HMRC check whether they should be asking your employer or pension ...

The Pay As You Earn (PAYE) system collects income tax at source from your employment and pension income – that is, before the income is paid to you. If you receive income under the PAYE system, you will have a PAYE code (also called a tax code). HMRC issue PAYE codes to employers and pension ...

We set out the basics, including the common letters you will see in a tax code, on our page PAYE codes. Here, we explain more about special PAYE codes you may come across and what an emergency code is.