We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Find out what income you need to include in your tax credits claim or renewal.
Tell HMRC about undeclared income, self-employment, capital gains, profits in a company and foreign income
Find out about negative earnings, clawback bonuses and claiming tax loss relief or a tax refund.
The amount you earn, and how often you're paid your wages, can affect your Universal Credit.
Income Tax is a tax you pay on your earnings - find out about what it is, how you pay and how to check you're paying the right amount using HMRC's tax calculator.
A statement of your earnings, including overtime, bonus or commission, for the last 3 months.
Check whether you need to report and pay any tax on income you make apart from your main job or earnings.
Upper Tribunal Tax and Chancery decision of Mr Justice Edwin Johnson and Judge Guy Brannan on 12 April 2024
The government will maintain the income tax Personal Allowance and higher rate threshold and National Insurance contributions Upper Earnings Limit and Upper Profits Limit at their 2021-2022 levels up to and including 2025-2026.
How to work out National Insurance contributions if your employee has more than 1 job.
Find out about the legal background to expenses payments and benefits received by directors and employees.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Claiming Universal Credit if you're self-employed - eligibility, reporting your earnings, start up periods
This series brings together the most up to date DCMS sector earnings datasets.
Find out whether you need to pay tax on your UK income while you're living abroad - non-resident landlord scheme, tax returns, claiming relief if you’re taxed twice, personal allowance of tax-free income, form R43
Records and paperwork you must keep if you're self-employed as a sole trader or partner in a business: income, costs, profit, how long to keep records.
What new employers need to do for PAYE, including choosing whether to run payroll yourself, paying someone for the first time and keeping records.
Find out how to set up salary sacrifice arrangements and calculate tax and National Insurance contributions on them if you're an employer.
Tax and reporting rules for employers who meet or reimburse an employee's expenses - scale rate payments round sum allowances (RSA)
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.