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  • Tax & NIC

    Tax & NIC

    Information on tax and National Insurance contributions, collection of tax and how to deal with HM Revenue and Customs (HMRC).  

    • Tax - an introduction

      Tax - an introduction

      • Tax and NIC rates and bands
      • Devolved taxes
    • Income tax

      Income tax

      • Working out your tax
      • Working out what is taxable

        Working out what is taxable

        • Taxable income
        • Tax-free income
        • Gifts and loans
        • Coronavirus support payments
      • Tax allowances

        Tax allowances

        • Personal allowance
        • Blind person's allowance
        • Marriage allowance (transferable tax allowance)
        • Married couple's allowance
        • Tax relief for maintenance payments
      • Scottish income tax

        Scottish income tax

        • Scottish taxpayers
        • Scottish income tax: more detail
      • Welsh income tax

        Welsh income tax

        • Welsh taxpayers
      • Gift aid
      • Payroll giving
      • High income child benefit charge

        High income child benefit charge

        • HICBC: Moving in with a partner
        • HICBC: issues on separation
        • HICBC: what to do if your income falls
    • How tax is collected

      How tax is collected

      • Pay As You Earn (PAYE)

        Pay As You Earn (PAYE)

        • PAYE codes
        • Special PAYE codes
        • PAYE coding notices
        • PAYE on pensions
        • PAYE at the end of the tax year
        • PAYE underpayments
        • PAYE: employer errors
        • PAYE: HMRC errors
      • Tax on state benefits

        Tax on state benefits

        • Carer's allowance
      • Simple assessment
      • Self assessment and tax returns

        Self assessment and tax returns

        • Who has to complete a tax return
        • Registering for self assessment
        • Tax return deadlines
        • Tax: keeping records
        • Tax returns: provisional or estimated figures
        • Self assessment tax calculations
        • Tax: HMRC determinations of tax liability
        • Self assessment tax payments
        • Amending a tax return
        • Tax returns: leaving self assessment
      • Discovery assessments
      • Online tax accounts

        Online tax accounts

        • HMRC app
      • Making tax digital for income tax
      • Tax refunds

        Tax refunds

        • PAYE tax refunds
        • Self assessment tax refunds
        • Construction industry scheme (CIS) tax refunds
        • Tax refunds on savings income
        • Marriage allowance tax refunds
        • PPI tax refunds
        • Tax refund companies
        • Form R40: repayment of tax on savings and investments
        • Tax relief for employment expenses
      • Tax payment problems and debt
    • Student finance and the tax system

      Student finance and the tax system

      • Student finance applications
      • Student loan repayments

        Student loan repayments

        • Employees: student loan repayments
        • Self Assessment: student loan repayments
        • Repaying more than one student loan
        • Postgraduate loans
        • Annotated starter checklist: student loans
    • National Insurance

      National Insurance

      • National Insurance numbers
      • National Insurance credits

        National Insurance credits

        • National Insurance credits for carers
        • Specified adult childcare credits
      • National Insurance after retirement
    • Trusts and estates

      Trusts and estates

      • Paying tax on trust and estate income
      • Trust registration service
      • Trusts for disabled people
      • Bereavement: tax issues on death

        Bereavement: tax issues on death

        • Income tax and capital gains up to the date of death
        • Tax on income and gains after death
        • Tracing assets after a death
        • Death of a spouse or civil partner
        • Joint property on death
        • Pensions and life assurance on death
        • Inheritance tax
        • State benefits on death
    • Taxes on transactions

      Taxes on transactions

      • Value-added tax (VAT)

        Value-added tax (VAT)

        • Disabled/older people's VAT reliefs
      • Buying goods from overseas
    • Getting help with tax

      Getting help with tax

      • Tax and tax credits: help from HMRC
      • Help from HMRC if you have additional needs
      • HMRC's extra support service
      • Help with tax from friends, family, professionals or other organisations
      • Tax help on bereavement, trusts and estates
      • Tax: protecting yourself online
      • Help with tax for non-English speakers
    • Tax checks and disputes

      Tax checks and disputes

      • Tax checks and enquiries

        Tax checks and enquiries

        • Taxpayer information notice
        • Third party information notice
        • HMRC visits
      • Tax penalties and interest
      • Appealing a tax decision

        Appealing a tax decision

        • Alternative dispute resolution
      • Complaining to HMRC
  • Working

    Working

    How tax and National Insurance contributions work for people who are working and paying tax on their earnings or profits.  

    • Employment status

      Employment status

      • Employed, self-employed or neither

        Employed, self-employed or neither

        • Help with employment status
      • Employment rights

        Employment rights

        • National minimum wage
        • Statutory sick pay
        • Holiday pay
      • False self-employment
      • Volunteering
    • Employment

      Employment

      • Starting work as an employee

        Starting work as an employee

        • Starter checklist
      • Changing jobs/work changes
      • Getting paid
      • Multiple jobs
      • Seasonal work
      • Taxable employment income

        Taxable employment income

        • Tips
        • Employment benefits
        • Taxable benefits in kind
        • Non-taxable payments and benefits from employment
        • Employment expenses
        • Employment expenses: travel
        • Employment expenses: using your own car
        • Disabled employees: tax relief and exemptions
        • Armed forces: special allowances and expenses
        • Paying tax on employment benefits
      • Training

        Training

        • Interns
        • Apprentices
      • NIC for employees

        NIC for employees

        • Part time employment: NIC
        • NIC on employment benefits and other payments
      • Leaving a job

        Leaving a job

        • Redundancy
    • Agency workers
    • Umbrella company workers

      Umbrella company workers

      • Disguised remuneration
      • Loan charge
      • Finding a good umbrella company
      • Free umbrella company payslip audit
    • Limited companies

      Limited companies

      • Contractors using a limited company
    • Self-employment

      Self-employment

      • Self-employment: a guide
      • Self-employment: registering for tax and NIC
      • Business record keeping
      • Calculating self-employed profits

        Calculating self-employed profits

        • Calculating self-employed profits: multiple trades
        • Accounts: accruals basis
        • Accounts: cash basis
        • Trading income: basis period reform
        • Business expenses: allowable for tax
        • Pre-trading expenses
        • Business expenses: capital and capital allowances
        • Trading losses
        • Self-employment Income Support Scheme (SEISS)
        • Self-employment: stopping your business
      • Trading allowance
      • NIC for the self-employed
      • Paying tax on self-employed profits and making payments on account
      • Tax checks for taxi, private hire and scrap metal licences
      • Construction industry scheme (CIS)
      • Foster carers and shared lives carers

        Foster carers and shared lives carers

        • Qualifying care relief
        • Qualifying care relief for foster carers
        • Qualifying care relief for shared lives carers
    • Gig economy

      Gig economy

      • Online traders and using platforms
      • OECD rules
      • Seller Information Statements
      • Social media influencers
      • Gig work - what to do if you are behind on your taxes
      • Gig work and the flat rate VAT scheme
    • Partnerships
    • VAT when running a business

      VAT when running a business

      • Reporting and paying VAT
    • Access to work scheme
    • Care workers

      Care workers

      • Minimum wage, tax and benefits help for care workers
  • Employers

    Employers

    Helps you understand whether you are an employer and, if so, what you have to do to pay your employee and meet other obligations. 

    • Taking on an employee: an introduction
    • Tax status: guidance for employers
    • Setting up as an employer

      Setting up as an employer

      • Registering as an employer
      • PAYE filing options for employers
    • How the Pay As You Earn system works: an employer's guide

      How the Pay As You Earn system works: an employer's guide

      • Tax codes: what employers need to know
    • Taking on a new employee

      Taking on a new employee

      • National Insurance numbers: information for employers
      • PAYE starter procedure: information for employers
    • Reporting PAYE in real time

      Reporting PAYE in real time

      • Real Time Information (RTI) software: getting started
      • PAYE Paper filing
    • Pay and deductions

      Pay and deductions

      • Minimum wage: information for employers
      • Holiday pay: information for employers
      • Statutory Sick Pay: information for employers
      • Parental pay: information for employers
      • Pensions auto enrolment: information for employers
    • Ongoing payroll tasks

      Ongoing payroll tasks

      • Payroll calculations and submissions: online filers
      • Payroll calculations and submissions: paper filers
      • Payslips: information for employers
      • Paying PAYE to HMRC
    • End of year payroll processes

      End of year payroll processes

      • Benefits and expenses: information for employers
    • Employee leaving
    • Employment law

      Employment law

      • Employment law status
      • Employing staff - in more detail
    • Keeping records as an employer
    • Dealing with PAYE errors 

      Dealing with PAYE errors 

      • Getting tax status wrong: information for employers
    • More help for employers
    • Payments to volunteers
    • Job retention scheme
    • Employers: understanding employees' welfare benefits
    • Employing a disabled person
    • Independent living: paying for care

      Independent living: paying for care

      • Employing a carer
      • Paying informal carers
      • Using an agency to find a carer
  • Pensions

    Pensions

    Tax relief on pension contributions and what happens when you take money out of pensions. Includes state pension information.

    • Pensions and tax

      Pensions and tax

      • Planning for retirement: a tax checklist
    • Workplace pensions
    • Personal pensions
    • Paying into pensions

      Paying into pensions

      • Tax relief on pension contributions

        Tax relief on pension contributions

        • How tax relief is given on pension contributions
        • Pension tax relief: problems for low earners
        • Pension tax relief: salary sacrifice
        • Pension contributions tax relief: limits
      • Pensions: auto-enrolment into workplace pensions

        Pensions: auto-enrolment into workplace pensions

        • Pensions auto-enrolment: contributions
        • Pensions auto-enrolment: common issues for low-income workers
        • Pensions auto-enrolment: resolving problems
      • Pension contributions: effect on state benefits
    • Pension withdrawals

      Pension withdrawals

      • Pension withdrawals: thinking ahead
      • Tax on pension income

        Tax on pension income

        • What pension income is tax-free?
      • Pension income: impact on state benefits
      • Pensions flexibility

        Pensions flexibility

        • How tax is collected on flexible pension payments
      • Small pensions
    • The state pension

      The state pension

      • National Insurance and the state pension
      • Tax on the state pension

        Tax on the state pension

        • How tax is collected on the state pension
        • Putting off (deferring) claiming the state pension
        • Tax on deferred state pension lump sums
  • International

    International

    Explains tax residence and domicile, and UK and double taxation issues when coming to the UK or going abroad.

    • International matters: introduction

      International matters: introduction

      • EU and EEA countries
    • Residence and domicile

      Residence and domicile

      • UK tax residence

        UK tax residence

        • The statutory residence test
        • Split year treatment
        • Visits to the UK
        • Studying in the UK
      • Domicile

        Domicile

        • Country of domicile
    • UK tax for UK residents on foreign income and gains

      UK tax for UK residents on foreign income and gains

      • Arising basis of taxation
      • Remittance basis of taxation
      • Remittances to the UK
      • Overseas workday relief
      • UK tax on overseas pensions
    • UK tax for non-UK residents on UK income and gains
    • Double taxation

      Double taxation

      • Dual tax residence
      • Cross-border workers
      • Working remotely for a UK employer while overseas
    • Coming to the UK

      Coming to the UK

      • Split year treatment on arriving in the UK
      • Notifying HMRC when arriving in the UK
      • UK tax for international students in the UK
    • Leaving the UK

      Leaving the UK

      • Split year treatment on leaving the UK
      • Notifying HMRC when leaving the UK
      • Temporary work abroad
      • Volunteering abroad
      • Armed forces overseas
      • Retiring abroad
      • UK tax refunds for people leaving the UK or living overseas

        UK tax refunds for people leaving the UK or living overseas

        • VAT refunds when leaving the UK
      • UK student loan repayments when going overseas
      • Studying abroad

        Studying abroad

        • Studying abroad examples
    • NIC in cross-border situations

      NIC in cross-border situations

      • NIC for posted workers from the EEA or Switzerland
      • NIC for posted workers from bilateral agreement countries
      • NIC for posted workers from other countries
      • NIC if you work regularly in more than one country
      • UK state pension if you have lived abroad
      • International self-employment and NIC
  • Savings & property

    Savings & property

    Tax information relating to savings and dividend income, property income, cryptoassets and capital gains.  

    • Tax on savings and investments

      Tax on savings and investments

      • Joint income from savings
      • Tax on savings income

        Tax on savings income

        • Starting rate for savings
        • Personal savings allowance
      • Individual savings accounts (ISAs)
      • Credit unions
      • Tax on dividends
      • Life insurance policies
      • Help-to-save
      • Child trust funds
      • Purchased life annuities
    • Property income

      Property income

      • Reporting property income to HMRC
      • Working out property income
      • Joint income from property
      • Rent-a-room
      • Non-resident landlord scheme
    • Council tax and Northern Ireland rates
    • Capital gains tax

      Capital gains tax

      • Capital gains tax on gifts
      • Selling your home
      • Selling shares and other assets
      • Capital losses
      • Capital gains tax on separation and divorce
      • Non-residents and capital gains tax
      • Capital gains tax reporting
      • Capital gains tax record-keeping
    • Cryptoassets and tax
  • Benefits

    Benefits

    Benefits information including universal credit, tax credits and support with childcare costs. 

    • Universal credit

      Universal credit

      • Basic conditions
      • Capital and universal credit
      • Making a universal credit claim
      • Claimant commitment
      • Work requirements
      • Calculating universal credit
      • Universal credit elements
      • Income and universal credit
      • Universal credit and employee pay
      • Self-employment and universal credit

        Self-employment and universal credit

        • Income from self-employment
        • Surplus earnings
        • Losses
        • Gainful self-employment
        • Minimum income floor
      • Limited companies and universal credit
      • Benefit cap
      • Payments of universal credit
      • Challenging a universal credit decision
    • Tax credits

      Tax credits

      • Working tax credit
      • Disability and tax credits
      • Child tax credit

        Child tax credit

        • 2 child limit
        • Children aged 16 and over
      • Calculating tax credits
      • Backdating tax credits
      • Income for tax credits
      • Income disregards
      • Tax credits payments
      • Tax credits renewals
      • Changes of circumstances
      • Appealing a tax credit decision
      • Tax credits underpayments
      • Tax credits overpayments
      • HMRC tax credit checks
      • Tax credits complaints
      • Contacting HMRC about tax credits
    • Moving to universal credit

      Moving to universal credit

      • Existing tax credit claimants
      • Ending tax credits

        Ending tax credits

        • In-year finalisation
        • Tax credit debt
      • Managed migration

        Managed migration

        • Migration timetable
        • Migration process
        • Transitional protection
        • Calculating the transitional element
    • State benefits
    • Child benefit
    • Childcare

      Childcare

      • Employer-supported childcare

        Employer-supported childcare

        • Childcare vouchers
        • Employer-supported childcare: the benefits
        • Employer-supported childcare: qualifying childcare costs
        • Childcare vouchers: interactions with other schemes
      • Free childcare places
      • Tax credits: childcare support

        Tax credits: childcare support

        • How tax credits helps with childcare costs
        • Working tax credit: who can claim the childcare element
        • Working tax credit: how to claim the childcare element
        • Qualifying childcare costs for tax credits
        • Tax credits childcare support: interaction with other schemes
      • Universal credit: childcare support

        Universal credit: childcare support

        • Universal credit childcare support: who can claim
        • Universal credit childcare support: how to claim
        • Universal credit childcare support: how much is it?
        • Universal credit: qualifying childcare costs
        • Universal credit childcare support: interaction with other schemes
      • Tax-free childcare
      • Online childcare
  • About us

    About us

    The Low Incomes Tax Reform Group (LITRG) is an initiative of the Chartered Institute of Taxation, which is an educational charity.

    • Who we are

      Who we are

      • Our staff
      • Our volunteers
    • What we do

      What we do

      • The Robin Williamson Grant
    • Media centre
    • Contact us
    • Register for updates
    • Legal
    • Privacy notice

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The Low Incomes Tax Reform Group (LITRG) is an initiative of the Chartered Institute of Taxation, which is an educational charity. 

 

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