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.

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 ...

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 ...

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.

You need to be able to work out your tax so that you can check you are paying the correct amount. We explain how in four steps.

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.