Registering for Self Assessment refers to the process by which you tell HMRC that you need to send a Self Assessment tax return, if you do not already do so. Once you have registered, HMRC issue you with a unique taxpayer reference (UTR), and send you a formal notice to file a tax return for a ...

To avoid being charged a late filing penalty, make sure you understand when your Self Assessment tax return should be filed.

If HMRC calculate that you have not paid enough tax but you think that the underpayment arises because your employer or pension provider failed to operate Pay As You Earn (PAYE) correctly, you can challenge HMRC. You can request that HMRC check whether they should be asking your employer or pension ...

If HM Revenue & Customs (HMRC) have delayed using information in their possession, and this results in you not paying enough tax under PAYE, HMRC will sometimes write off the arrears of tax under Extra-Statutory Concession A19 (also known as ESC A19). This guidance is to help you consider ...

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 ...