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Tax basics

Updated on 18 April 2023

Here we provide basic information on the UK tax system and how to deal with HM Revenue & Customs (HMRC).

Illustration of people next to a laptop with a tax document

What information and help can I find in this section?

This section gives general tax information including:

For information on the scope of the help that you can expect to find in this section, please see About Us.

Why do I need to understand the UK tax system?

You have a general legal obligation to ensure that you are paying the right amount of tax. Understanding the UK tax system will help you to check that. You should not assume that your employer or the tax authorities – HMRC – will do this for you.

Paying the right tax means that you get the right amount of money in your pocket.

Where can I get more help?

If you want more information on any of the following areas, you can find it elsewhere on this website:

LITRG also has another website that you may find helpful:

  • revenuebenefits: the leading website for advisers who deal with HMRC-related benefits including tax credits, child benefit and the national minimum wage.

HMRC manage the UK tax system. You can find their contact details on GOV.UK.

You can find out where to get help from third party organisations in Getting Help.

Tax guides

Introduction to the tax system How do I work out my tax? What income is taxable? What tax allowances am I entitled to? What tax rates apply to me? How is my tax collected? What if I cannot pay my tax bill? Do I need to complete a tax return? Self Assessment: understanding the basics What is Simple Assessment? How do I claim tax back? How do I claim back tax I have overpaid through PAYE on wages or pensions? How do I claim back tax if I complete a tax return? How do I claim back tax if I am taxed under the Construction Industry Scheme (CIS)? How do I claim back tax on savings income? How do I claim a marriage allowance refund? How do I claim back tax on a payment protection insurance (PPI) pay-out? Should I use a tax refund company? What is National Insurance? How do I get a National Insurance number? What are Specified Adult Childcare credits? What is Scottish income tax? What is devolution? Do I have to pay Scottish income tax? How does Scottish income tax work? What is Welsh income tax? Do I have to pay Welsh income tax? Do I have to join a pension scheme? Tax relief on your pension contributions HMRC digital services Enquiries, penalties, appeals, complaints and debt Enquiries How to survive an enquiry by HMRC Tax penalties Tax appeals Alternative Dispute Resolution How do I complain to HMRC? What if I cannot pay my tax bill? What if I have a tax credits overpayment?
Am I employed, self-employed, both or neither? Working through a limited company What is the national minimum wage? How do I work out my tax? What income is taxable? What tax allowances am I entitled to? What tax rates apply to me? How is my tax collected? How is tax collected on taxable state benefits? How do I check my coding notice? Do I need to complete a tax return? What tax do I pay on redundancy payments?Employment benefits and expenses What are benefits-in-kind? What payments and benefits are non taxable? What if I incur expenses in relation to my job? What travel expenses can I claim? What if I use my own car for business purposes? Payroll giving Allowances and expenses paid to armed forces personnel and deductions from their income Pensions and employees What is automatic enrolment for employees? What National Insurance do I pay as an employee? How do I repay my student loan? What if I do not pay enough tax? What if I pay too much tax? What if I work abroad temporarily? What if I am in the armed forces and work overseas? First time workers Apprenticeships

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