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.

HMRC issue Pay As You Earn (PAYE) coding notices to let people know what their tax code is each year and if it changes during the tax year. On this page, we look at who gets a PAYE coding notice and how to check if it is correct. We explain how you can get your tax code changed if you think it is ...

This page looks at some complications which arise with the high income child benefit charge (HICBC) when a relationship ends. This is a complex area. You should seek specific advice on HICBC issues which may arise on separation. 

Welsh income tax applies from 6 April 2019 to Welsh taxpayers. On this page, we explain who a Welsh taxpayer is so that you can work out if Welsh income tax applies to you. In the guidance below, we refer to ‘parts of the UK’. In the context of Welsh taxpayer status, the four ‘parts of the UK’ are, ...

If you move in with your partner, this can trigger the high income child benefit charge (often referred to as HICBC). We explain how this works and provide information on completing the high income child benefit charge section of your Self Assessment tax return in these cases. This is a complex ...

Scottish income tax applies from 6 April 2017 to Scottish taxpayers. On this page, we explain who a Scottish taxpayer is so that you can work out if Scottish income tax applies to you. In the guidance below, we refer to ‘parts of the UK’. In the context of Scottish taxpayer status, the four ‘parts ...