These pages tell you how to claim back overpaid tax from HM Revenue & Customs (HMRC) and what the time limits are for making such a claim.

This page gives an overview of some of HMRC’s digital services, how to access them (including proving your identity) and what support is available to help you use them. The information on this page is subject to change as HMRC continually improve and expand what is available online.

If HMRC discover you have not declared tax they think you owe, they may issue a discovery assessment to try and collect that tax.

Self Assessment is a way of reporting your taxable income and paying tax. Under Self Assessment you submit a tax return to HMRC, giving details of your income and gains for a whole tax year. Not everyone is required to submit an annual Self Assessment tax return – it will depend on whether you meet ...

Simple Assessment is a method of assessing income tax due in certain straightforward cases where a Self Assessment tax return is not required and where tax cannot be collected via the Pay As You Earn (also known as PAYE) system.

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.