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.

We set out the rates, bands, thresholds and allowances for different taxes and National Insurance contributions.

On this page we briefly explain what devolution is. We also explain which tax powers are devolved in each of Scotland, Wales and Northern Ireland.

Some UK taxes arise when certain transactions take place, such as purchases. These are known as transaction taxes. We give an overview of some of the main transaction taxes you may come across.

We are not able to provide an advice service about tax or tax credit issues. However, there are various sources of support, which you can find out about in this part of the site. This page starts off our series of getting help pages by explaining more about the help you can find on GOV.UK.If you ...

These pages look at how to resolve disputes with HM Revenue & Customs (HMRC), the tax penalty system and how to complain to HMRC if you feel treated unfairly.