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.

Simple assessment is a method of assessing income tax due in certain straightforward cases where a self assessment tax return is not required.

When state benefits are paid, it can be difficult to understand how any tax is paid on them. This page explains how tax on taxable state benefits interacts with the Pay As You Earn (PAYE) system.

The Pay As You Earn (PAYE) system is a method of paying income tax on certain types of income. If you pay tax under PAYE on some of your income, tax is deducted at source on that income. This means you receive it net of tax.

Our guidance is aimed primarily at low-income people. However, you might be on a low income but have a partner on a higher income. If your partner is affected by the high income child benefit charge (HICBC), there are some traps which you need to be aware of. We explain what the charge is and what ...