We explain about the forms you should receive if you are within Pay As You Earn (PAYE) at the end of the tax year and the processes that HMRC carry out to check your tax. 

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 you get money from an occupational pension, private pension or retirement annuity, the pension payer deducts tax from your pension under the Pay As You Earn (PAYE) system. We look at how PAYE applies to pensions and some problems you might encounter with your tax code. The information on this ...

If your income falls, your liability to the high income child benefit charge (often referred to as HICBC) may change or be eliminated completely. Where this is the case, if you do not currently claim child benefit, you may wish to consider claiming it. If you have opted out of receiving payment, ...

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.