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.

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 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.

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.