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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
    • 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
      • 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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Pensions

Wooden blocks that spell out the word 'PENSION'.
Sinart Creative / Shutterstock.com

 

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

Pensions and tax
Workplace pensions
Personal pensions
Paying into pensions
Pension withdrawals
The state pension

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