Search all content on GOV.UK

Tips at work do not count towards the National Minimum Wage - tips and tax, what your employer has to do, advice and help, cash in hand payments

• Overview

  If you get tips at work they do not count towards the National Minimum…

• Tips and tax

  You have to pay Income Tax on any tips you get, and may have to pay…

How to take legal action if someone owes you money (small claims court), how much it costs, what happens next. Includes information from withdrawn guidance EX303, EX304, EX306, EX321, EX325 and EX350.

• What a court claim is

  You can apply to a county court to claim money you’re owed by a person or…

• Court fees

  You must pay a court fee when you make your claim. If you know the claim…

• Claim the interest

  You can claim interest on the money you’re owed. The interest will be…

• Make a claim

  You can make your claim online, unless: you do not know how much money you…

• After you make your claim

  Your claim, including your name and address, will be sent to the person or…

• Resolve your claim through mediation

  Mediation is when an impartial professional (the mediator) helps both…

• What happens at the hearing

  If there’s a hearing, you can: represent yourself pay for a barrister or…

• Enforce a judgment

  You can ask the court to collect payment from the person or business who…

Self Assessment tax returns - deadlines, who must send a tax return, penalties, corrections and returns for someone who has died.

• Overview

  Self Assessment is a system HM Revenue and Customs (HMRC) uses to collect…

• Who must send a tax return

  You must send a tax return if, in the last tax year (6 April to 5 April),…

• Registering for Self Assessment

  You must tell HMRC by 5 October if you need to complete a tax return for…

• Sending a return

  You can send a tax return by either: submitting an online return sending a…

• If you no longer need to send a tax return

  You must tell HMRC as soon as possible if you believe you no longer need…

• Deadlines

  HM Revenue and Customs (HMRC) must receive your tax return and any money…

• Penalties

  You’ll get a penalty if you need to complete a tax return and you: send…

• If you need to change your return

  You can make a change to a tax return after you filed it, for example…

• Claiming a tax refund

  You may be able to get a tax refund (also known as a ‘repayment’ or…

• How to get help

  Find out what support is available to help you fill in your tax return and…

• Returns for someone who has died

  If you’re the ‘personal representative’ (an executor or administrator) for…

Overtime law - what is overtime, overtime pay, employee rights, part-time workers and time off in lieu

Correct mistakes with pay and deductions including National Insurance (NI), amend errors in FPS payroll reports, correct payments to HMRC.

Workplace pensions and automatic enrolment - how you're affected, how pensions are protected, what happens if you move job or go on maternity leave and how to opt out

What happens if you're given a community sentence or community service. Find out about Community Payback and the rules of your community sentence.

The police have to follow strict rules if you're arrested, questioned or charged with a crime - you can get legal advice at a police station

National Insurance contributions you can choose to pay when you have a gap in your National Insurance record.

Make arrangements to return home voluntarily if you're in the UK illegally or have claimed asylum by assisted return, voluntary return, AVR, VRS