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.

This section looks at how the tax system interacts with applying for and repaying student loans. When applying for student finance, you may need to provide details about your and your family’s taxable income. After leaving your course, you may repay your student loans through the tax system whether ...

Here, we briefly explain what tax is and who HM Revenue & Customs (HMRC) are.

On this page we explain what income tax is, explain who is liable to pay income tax and provide an overview of income tax rates. 

On this page, we explain briefly the main ways tax is collected on income in the UK. We also discuss when and how you notify HMRC if you have tax to pay. For more information on how UK capital gains tax is collected, see our page Capital gains tax. For more information on how foreign income is ...

If you are resident in the UK for tax purposes and receive income from an overseas pension, you need to consider whether you should report that pension income to the UK tax authority, HM Revenue & Customs (HMRC), and whether any UK tax is due on it.