Guidance

Annual tax summary

The annual summary of your personal tax and National Insurance contributions (NICs) and how they're spent.

Overview

Around 30 million UK taxpayers get a personalised tax summary every year.

To view your tax details online access your new digital Personal Tax Account. Your tax account operates like an online bank account and provides you with a range of services.

The new tax summary is only for information. You don’t need to contact HM Revenue and Customs (HMRC) or your employer to check it.

What your tax summary includes

The summary includes information about personal taxes that either:

  • HMRC has records for
  • you report on your tax return

Your taxable income

This is your total income from different sources, for example:

  • money from employment, self-employment and pensions
  • some state benefits
  • other income, such as interest from savings, pensioner bonds, dividends, and rental income
  • benefits you get from your job such as a car

Your tax was calculated as

The tax calculation shows:

  • how HMRC worked out your tax and NICs
  • the tax rates used
  • any adjustments, for example if you haven’t paid enough tax in a previous year

From 6 April 2016, you may pay a different rate of Income Tax if you live in Scotland.

At the end of the tax year, HMRC checks the amount of PAYE tax you’ve paid, against what you needed to pay.

Sometimes, the amounts may not be the same. This could be because you’d started a new job, changed benefits or received other income during that tax year.

When this happens, you don’t need to do anything. HMRC will send you a form (the P800 tax calculation) telling you how they’ll collect or repay the amount.

If the amount we owe you is under £9.99 or if you owe us less than £49.99, we won’t repay or collect these amounts.

Not collecting or repaying these amounts saves the taxpayer money.

Your employer pays

This section shows how much Class 1 National Insurance your employer has paid on your behalf, as well as the amount you pay. Your employer might be claiming Employment Allowance for up to £2,000 of their contributions.

Your tax and NICs

The average rate of tax you paid is the proportion, or percentage, of your taxable income that you paid in overall tax, or both Income Tax and NICs. It is different to your tax rate, which is only for the Income Tax you pay.

The tax summary shows how the government spent your tax and NICs. You can read about how these numbers are calculated in how public spending was calculated in your tax summary.

If the details on your summary are different

The tax summary is a snapshot of your income that HMRC knows about and your taxes paid at a particular time. HMRC may have found out new or different information about you before or since your tax summary was created. For example:

  • your circumstances may have changed, for example if your tax code has changed, a previous estimate of your income or deductions has been updated, you’ve had a refund of tax or had to pay tax back to HMRC, or your benefits from your employer have changed
  • some taxable benefits are not shown, such as Bereavement Allowance and Carers Allowance, because the rules on whether they are taxable are more complex and may involve another person’s details
  • calculating your State Pension amount as an annual figure may create a slight discrepancy compared to your statement of which is based on weekly income
  • details of income or pension on your bank statement may be shown net of deductions while income or pension figures on the summary are shown before deductions

You don’t need to contact HMRC about any difference as the tax summary is for information only.

What your tax summary doesn’t include

Your summary does not show:

  • information about indirect taxes you may pay, for example VAT, customs and excise duties, taxes on petrol, and Stamp Duty
  • any other deductions such as student loan repayments
  • information about taxes like Capital Gains Tax and Inheritance Tax

Who gets a tax summary

Most people who pay Income Tax will get a summary.

If you don’t get one, and you’re employed and paying tax through PAYE, you can use HMRC’s tax calculator to estimate your tax and see how it contributes to public spending. Here are the most recent public spending numbers.

How you’ll get your tax summary

If you’re a PAYE taxpayer (for example, you’re an employee), HMRC will send your summary by post.

If you receive your tax summary from HMRC with your PAYE notice of coding, you don’t need to do anything further as your tax summary is for information.

If you’re a Self Assessment taxpayer (for example, you’re self-employed) you’ll be able to view your summary online, providing you’ve sent HMRC your tax return and signed up for their online services.

You can ask HMRC to stop sending you a PAYE annual tax summary.

Published 4 July 2014
Last updated 15 December 2016 + show all updates
  1. The 'How you'll get your tax summary' section has been updated to include information about PAYE notice of coding, and how to opt out of receiving a PAYE annual tax summary.
  2. This guide has been updated to advise you of the introduction of the Scottish Rate of Income Tax from April 2016.
  3. First published.