Gift aid is a tax-efficient way of making gifts or donations to certain charities or sports clubs. 

Domiciliary care workers can face some challenges when it comes to understanding their minimum wage, tax and benefit positions due to the nature of care work and the travel patterns involved. Here, we give you an overview of some of the main issues and tell you where to get more help.

We set out the main rules that apply when you use your own car or van for business travel. We consider other costs you may incur when travelling on business and how to claim tax relief on them in our general guidance on travel expenses.

If you volunteer – for example, for a charity, or to get some work experience or you take part in a clinical trial or research study, you may receive payments. We explain how these payments are treated for income tax and National Insurance contributions purposes.

If you own shares in a company, there are two ways you can earn money. The shares can grow in value, allowing you to make a gain when you sell them. Companies also distribute the profits they make in the form of a dividend. This is known as dividend income.

If you are self-employed in the building or construction trade, then you should pay tax under the Construction Industry Scheme (CIS). This page explains what the CIS is, how you register for the CIS and how your tax position works under the CIS.