If you pay tax through pay as you earn (PAYE), payroll giving is a simple way of making regular gifts to charity. You ask your employer or pension payer to make the donation from your pay or pension. Payroll giving is sometimes called ‘give as you earn’ or workplace giving.

Gift aid is a tax-efficient way of making gifts or donations to a certain charities or sports clubs. 

Welsh taxpayers started to pay Welsh income tax from 6 April 2019. This page explains how the tax works and how it is collected. 

Scottish taxpayers pay Scottish income tax and have done so since 6 April 2017.

You only pay income tax on taxable income that exceeds certain tax allowances. Tax allowances can reduce the amount of income tax you have to pay. Not all allowances work in the same way. Some reduce the amount of income that you have to pay tax on, others provide an amount (a tax credit or tax ...

In general, income tax is charged on income. So, first of all we have to distinguish between income and capital receipts. Once we have worked out that something is income, it is necessary work out if that income is taxable income or if it is exempt from income tax.