When you receive state benefits, it can be difficult to understand how you pay any tax due on them. This page explains how tax on taxable state benefits interacts with the Pay As You Earn (PAYE) system.

Our guidance is aimed primarily at those unable to afford to pay for advice. However, you might be on a low income but have a partner on a higher income. If your partner is affected by the high income child benefit charge (often referred to as HICBC), there are some things which you need to be ...

Scottish taxpayers pay Scottish income tax and have done so since 6 April 2017.

Welsh taxpayers started to pay Welsh income tax from 6 April 2019. This page explains how the tax works and how it is collected. 

You need to be able to work out your tax so that you can check you are paying the correct amount. We explain how in four steps.

In general, income tax is charged on income. So, first of all we have to distinguish between income and capital receipts. Once we have worked out that something is income, it is necessary to work out if that income is taxable income or if it is exempt from income tax.