Adjusted net income is a calculation of income used to identify the amount of some tax allowances and/or whether you or your partner will need to pay the high income child benefit charge.

The marriage allowance (also known as the transferable tax allowance for married couples and civil partners) allows you to give up some of your personal allowance to provide an amount (a tax credit) that can reduce the amount of income tax that your spouse or civil partner pays.

The government is consulting on proposed changes to the Conduct of Employment Agencies and Employment Businesses Regulations (‘the Conduct Regulations’), including whether they should be extended to cover umbrella companies.

We regularly receive queries via our website and through our social media channels including TikTok. We cannot give advice, but we try to signpost people to sources of further information and support. Occasionally we will use the questions anonymously and turn them into ‘question and answer’ news ...

This page tells you how to protect your online tax account from fraud.

If you disagree with a decision HMRC have made about your taxes – such as issuing a penalty – you usually have a legal right to ask a different person to review that decision. If you are unhappy with the outcome of that review, you can appeal to a Tribunal to ask a judge to consider your case.