Here we provide basic information on the UK tax system and how to deal with HM Revenue & Customs (HMRC).
What information and help can I find in this section?
This section gives general tax information including:
- 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 Adult Specified Childcare credits?
- What is devolution?
- What is Scottish income tax?
- What is Welsh income tax?
- Do I have to join a pension scheme?
- HMRC digital services
- Enquiries, penalties, appeals and complaints
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:
- Disabled people and carers
- Savers, property owners and other tax issues
- Taking on an employee
- Tax credits and benefits
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.
You can find out where to get help from third party organisations in Getting Help.