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.

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.

Welsh taxpayers started to pay Welsh income tax from 6 April 2019. This page explains how the tax works and how it is collected. 

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.

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.

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 ...