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.

Self Assessment is a way of reporting your taxable income and paying tax. Under Self Assessment you submit a tax return to HMRC, giving details of your income and gains for a whole tax year. Not everyone is required to submit an annual Self Assessment tax return – it will depend on whether you meet ...

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

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 ...

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.

You only pay income tax on taxable income that exceeds certain tax allowances. Tax allowances can reduce the amount of income tax you have to pay. Not all allowances work in the same way. Some reduce the amount of income that you have to pay tax on, others provide an amount (a tax credit or tax ...