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
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.
Find statistics providing information about unincorporated landlords that file Income Tax Self Assessment returns, their property income, and related expenses.
Small businesses can record income and expenses when money is actually paid rather than when they've invoiced or received
Statistical notice about a change to the next release of income-related benefits: estimates of take-up official statistics.
How to report profit on your Self Assessment tax return from 2023 to 2024 if your accounting year does not end on or between 31 March to 5 April.
How to claim a refund on tax and personal allowances on UK income if you're not resident in the UK on form R43.
Income Tax deducted from pay by industry shows the industry distribution of PAYE (Pay As You Earn) tax deducted from pay by tax year.
Check recent contacts from HMRC to help you decide if a suspicious email, phone call, text or letter could be a scam.
Personal Allowance, Income Tax rates, bands and thresholds.
These National Statistics (Accredited Official) tables provide detailed information on individuals who could be liable to UK Income Tax, and their incomes.
Aggregate agricultural accounts for the United Kingdom, including total income from farming.
This article describes the impact of removing imputed transactions to construct measures of real household's disposable income and the saving ratio to better represent the economic experience of households.
Annual statistics relating to Income Tax receipts, repayments and tax credits.
Check if you’re the deemed employer and what your responsibilities are if the off-payroll working rules (IR35) apply.
A report on the Income Tax rules for residential property income, exploring the common complexities, issues, and concerns facing taxpayers.
How to work out your adjusted net income and the circumstances when it can affect your tax liability.
Check a list of recent letters from HMRC to help you decide if a letter you've received is a scam.
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. Please fill in this survey (opens in a new tab).