Tax Guides
We bring together our tax and related benefit guidance relating to coronavirus (COVID-19).
Basic information on the UK tax system and how to deal with HM Revenue & Customs (HMRC).
Information about tax and National Insurance for employees on a low income, the national minimum wage and pensions auto-enrolment.
Information about tax and National Insurance for the self-employed, including how to deal with HM Revenue & Customs (HMRC).
This section will help you understand whether you are an employer, and if so, what you have to do.
Guidance if you are thinking about taking money out of your pension, approaching retirement or are a pensioner on a low income.
Guidance on tax-related duties you may have to perform as an executor or personal representative, and the tax and benefits consequences of bereavement.
Information for migrants and their advisers on the tax issues of coming to and leaving the UK.
Help and guidance if you are a student, or a student adviser, looking for information and help about tax and related matters.
Help in understanding tax and related benefits for disabled people and their carers.
Information around other tax matters, including savings income, dividend income, property income, cryptoassets and capital gains tax.
Information around about tax credits if you are on a low income and/or responsible for any children.
Information about the different types of financial support available from the government to help with the costs of childcare.
Information for advisers on HMRC ‘products’, national minimum wage, tax-free childcare and the transition from tax credits to universal credit.
The CIOT is the leading body in the UK for taxation professionals dealing with all aspects of taxation.
