If you meet HMRC’s Self Assessment criteria for a particular tax year, HMRC will expect you to file a Self Assessment tax return for that year. However, whether or not you fall within these criteria, if HMRC ask you to file a Self Assessment tax return, then you must do so unless HMRC cancel the ...

If you are a full-time carer, you may not be in paid work, due to your caring responsibilities. This does not mean that you do not have to pay tax. If you have taxable income, such as from taxable benefits (including carer's allowance and, in Scotland, carer support payment and the Scottish carer ...

If HM Revenue & Customs (HMRC) have delayed using information in their possession, and this results in you not paying enough tax under PAYE, HMRC will sometimes write off the arrears of tax under Extra-Statutory Concession A19 (also known as ESC A19). This guidance is to help you consider ...

If HMRC calculate that you have not paid enough tax but you think that the underpayment arises because your employer or pension provider failed to operate Pay As You Earn (PAYE) correctly, you can challenge HMRC. You can request that HMRC check whether they should be asking your employer or pension ...

If you receive employment income or pension income (other than the state pension), your employer or pension provider takes tax off your income throughout the tax year via Pay As You Earn (PAYE). In most cases, this means you pay the correct tax by the end of the year; but not always. You should ...

We explain about the forms you should receive if you are within Pay As You Earn (PAYE) at the end of the tax year and the processes that HMRC carry out to check your tax.