Adjusted net income is a calculation of income used to identify the amount of some tax allowances and/or whether you or your partner will need to pay the high income child benefit charge.

This page tells you how to protect your online tax account from fraud.

The marriage allowance (also known as the transferable tax allowance for married couples and civil partners) allows you to give up some of your personal allowance to provide an amount (a tax credit) that can reduce the amount of income tax that your spouse or civil partner pays.

If you disagree with a decision HMRC have made about your taxes – such as issuing a penalty – you usually have a legal right to ask a different person to review that decision. If you are unhappy with the outcome of that review, you can appeal to a Tribunal to ask a judge to consider your case.

If you cannot agree your position with HM Revenue & Customs (HMRC) regarding an appealable decision, you can ask an independent Tribunal to make a decision.

The elective deduction model – sometimes called the hybrid model - is where you are treated as employed for tax purposes (so that PAYE is operated) but self-employed for employment law purposes so that you do not get certain employment law rights.