National Insurance credits are different from National Insurance contributions. Credits are sometimes given in certain situations where you do not work, or only have a limited ability to work and therefore might not be paying National Insurance contributions. These credits protect your future ...

These pages tell you how to claim back overpaid tax from HM Revenue & Customs (HMRC) and what the time limits are for making such a claim.

If you pay tax through Pay As You Earn (PAYE), payroll giving is a simple way of making regular gifts to charity. You ask your employer or pension payer to make the donation from your pay or pension. Payroll giving is sometimes called ‘give as you earn’ or workplace giving.

The Pay As You Earn (PAYE) system is a method of paying income tax on certain types of income. If you pay tax under PAYE on some of your income, tax is deducted at source on that income. This means you receive it net of tax.

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.

If HMRC discover you have not declared tax they think you owe, they may issue a discovery assessment to try and collect that tax.