Making Tax Digital for income tax is a new system for recording and reporting income and expenses for some people who are self-employed and/or receive property income, and for completing their annual tax return.

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.

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.

Here we provide an annotated form P85 example, to help migrant workers leaving the UK understand how to complete it.