This page is for people who are unable to pay their tax bill or who have tax debt. If you have received an overpayment of tax credits or have a tax credits debt, you should look at Tax credits: overpayments page in our benefits section.

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.

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

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.

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 ...

If you pay tax through Pay As You Earn (PAYE), payroll giving is a simple way of making regular gifts to charity. You ask your employer or pension payer to make the donation from your pay or pension. Payroll giving is sometimes called ‘give as you earn’ or workplace giving.