For individuals
Personal tax
Income Tax, PAYE, National Insurance, pensions, savings, Capital Gains Tax and Inheritance Tax.
UK tax guidance
Find a clear answer to your UK tax question
Search practical guidance or browse by situation. Published guides are organised around the question you need to answer, with dates, limits and source information shown where they matter.
- Organised by tax question
- Applicable periods identified
- Primary sources explained
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Start with your situation
Search the site for a specific tax question, or choose a topic hub to see related guides, calculators and next steps together.
What do you need to understand?
Working for yourself
Self-employed
Getting started, allowable expenses, Self Assessment, National Insurance and side-hustle tax.
Running an organisation
Business and employers
Corporation Tax, VAT, payroll, employer duties, CIS and specialist business taxes.
Owning or renting property
Property and land
Rental income, property transaction taxes, Council Tax, ATED and ownership changes.
Cross-border or less common
International and specialist
Residence, foreign income and gains, historic remittance rules, crypto and specialist reliefs.
Digital record keeping
Making Tax Digital
Who may be affected, when requirements apply and how to prepare records and software.
How the library is organised
- Topic hubs group related questions, tools and next steps rather than relying on publication date.
- Each guide should answer one clear intent and state who and which period it covers.
- Where a question depends on individual facts, the guide should explain the boundary and routes to appropriate help.
Browse the library
Latest published guidance
Open a guide for its scope, applicable period, explanations and next steps. Use the search above when you have a specific question.
Income Tax and PAYE
How to read your payslip and tax deductions
Understand gross pay, taxable pay, PAYE Income Tax, National Insurance and other payslip deductions, with practical checks for errors.
Updated 13 October 2026
Making Tax Digital
Making Tax Digital for Income Tax
Check who must use MTD for Income Tax, the staged qualifying-income thresholds and the first mandatory year deadlines.
Updated 10 October 2026
Income Tax and PAYE
Working from home tax relief for employees
Why employees cannot claim working from home relief for 2026/27, how earlier-year claims work, and what employers can still pay tax-free.
Updated 4 October 2026
Income Tax and PAYE
Emergency tax codes: why they happen and what to do
Learn what W1, M1, X and NONCUM emergency tax codes mean, why they are used and how to check or update your PAYE details.
Updated 2 October 2026
Self Assessment
Self Assessment deadlines and payment dates
Key 2025/26 Self Assessment registration, paper, online, payment and payments-on-account deadlines through July 2027.
Updated 2 October 2026
Self-employed tax
Side-hustle tax: when income must be reported
Check the £1,000 trading allowance against gross income, then compare relief with actual expenses and find the correct HMRC reporting route.
Updated 2 October 2026
Making Tax Digital
Free and paid Making Tax Digital software
Understand free-product limits and compare total fit without vendor rankings, affiliate claims or invented prices.
Updated 2 October 2026
Making Tax Digital
Making Tax Digital software
Use a neutral requirements checklist to choose compatible Income Tax or VAT software without a product ranking.
Updated 2 October 2026
Income Tax and PAYE
Taxable and tax-free state benefits
Check which common state benefits are taxable, which are tax-free, how State Pension is taxed and when the Child Benefit tax charge may apply.
Updated 1 October 2026
Self-employed tax
Allowable expenses for sole traders
Learn how to identify allowable sole-trader expenses, separate private use, compare simplified methods and keep evidence for your tax return.
Updated 1 October 2026
Self Assessment
Balancing payments explained
Understand how a Self Assessment balancing payment is calculated, how it interacts with payments on account and when it is normally due.
Updated 1 October 2026
Self-employed tax
Sole trader tax: a start-to-finish guide
A practical UK sole-trader tax guide covering registration, records, allowable costs, Income Tax, National Insurance, deadlines and MTD preparation.
Updated 1 October 2026
How information is handled
Check the basis of the answer
UKTH is the organisation publisher. Tax-critical statements are intended to identify their applicable period and rely on primary authority such as GOV.UK, HMRC guidance or legislation.