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How to work out your adjusted net income and the circumstances when it can affect your tax liability.
Personal Allowance, Income Tax rates, bands and thresholds.
How much Income Tax you pay in each tax year depends on: how much of your…
The standard Personal Allowance from 6 April 2024 to 5 April 2025 was…
Tax and reporting rules for employers paying income tax on a directors' behalf
As an employer paying income tax on behalf of company directors, you have…
You might not have to report or pay anything to HM Revenue and Customs…
If the income tax you pay on a director’s behalf isn’t exempt, you’ll need…
Use the amount of tax recovered from you by HM Revenue and Customs (HMRC),…
The following guides contain more detailed information: PAYE tax not…
Scottish rate of Income Tax, what it's paid on, who pays it, how to work out which is your main home.
Find out what income you need to include when working out your tax credits.
A trust is a way of managing assets (money, investments, land or buildings) for people - types of trust, how they are taxed, where to get help.
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.
Estimates of the take-up of the main income-related benefits by caseload and expenditure in Great Britain.
Upper Tribunal Administrative Appeals Chamber decision by Judge Robinson on 2 January 2026.
When you have to pay Income Tax, Capital Gains Tax, Stamp Duty or Inheritance Tax on money, shares or property you inherit
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