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5 stacks of coins, all different heights, gradually getting bigger left to right. on top of each stack is a small burlap sack with the word 'TAX' written on it. the stacks are sat on top of a wooden table, the background shows greenery.
Updated on 6 April 2026

Tax on state benefits

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.

A person holding large white letters to spell the word 'PAYE'
Updated on 6 April 2026

Pay As You Earn (PAYE)

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.

a letter from HMRC showing the logo in the top left corner, pound coins are scattered on top of the letter.
Updated on 6 April 2026

High income child benefit charge

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 ...

a blue sky with a scattering of white clouds, in the centre is the word 'GIVE' written in clouds.
Updated on 6 April 2026

Payroll giving

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.

a blue paper wall with a hole in the middle, a persons hand appears through the hole holding out a gift box wrapped in brown paper with red string.
Updated on 1 June 2026

Gift aid

Gift aid is a tax-efficient way of making gifts or donations to certain charities or sports clubs. 

a ceramic piggy bank on a white background decorated with the Welsh flag
Updated on 6 April 2026

Welsh income tax

Welsh taxpayers started to pay Welsh income tax from 6 April 2019. This page explains how the tax works and how it is collected. 

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