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 are a Scottish taxpayer, you should understand Scottish income tax. We explain how Scottish income tax works in more detail, including how it is collected and how it affects things like gift aid donations and pension contributions. Scottish income tax has applied since 6 April 2017.

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 ...

The married couple’s allowance gives you an amount (known as a tax credit or tax reducer) that can reduce the amount of income tax you pay.

Maintenance payments relief gives you an amount (known as a tax credit or tax reducer) that can reduce the amount of income tax you pay. It is only available where either you, or your ex-spouse or civil partner were born before 6 April 1935.

Some income is called taxable, which means it forms part of the total income on which you have to calculate tax (though sometimes no tax may be due if the income falls within your allowances or is taxed at 0%).