Tax basics

What information and help can I find in this section?

This part of the website 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?
• do I need to complete a tax return?
• how do I claim tax back?
• what is National Insurance?
• how do I get a National Insurance number?
• what is Scottish income tax?
• do I have to join a pension scheme?
• HMRC digital services
• enquiries, penalties, appeals, complaints and debt

Why do I need to understand the UK tax system?

Understanding the UK tax system will help you to check that you are paying the right amount of tax. You should not assume that 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:

• employed
• self-employment
• pensioners and tax
• bereavement and tax
• migrants and tax
• disabled people and carers
• other tax issues
• tax credits and benefits
• armed forces and tax
• help towards the cost of childcare

LITRG also has other websites that you may find helpful:

• Tax Guide for Students
  A website of tax information for students and their advisers. You can use it to find out how to get your taxes right and also find out more about working as a tax professional.
• Disability Tax Guide 
  Information, help and resources for anyone taking on a personal assistant to help them live independently.
• RevenueBenefits
  The leading website for advisers who deal with HMRC related benefits including tax credits, child benefit and National Minimum Wage.

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

You can find out where to get help from third party organisations in our getting help section.