For individuals
Personal tax
Income Tax, PAYE, National Insurance, pensions, savings, Capital Gains Tax and Inheritance Tax.
UK tax guidance
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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.
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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.
Self Assessment
Payments on account explained
Understand Self Assessment payments on account, the January and July due dates, how each instalment is calculated and when a reduction may be appropriate.
Updated 1 October 2026
Income Tax and PAYE
Tax on bonuses, commission and tips
Understand how cash bonuses, commission, tips, service charges and non-cash rewards may be treated for PAYE tax and National Insurance.
Updated 1 October 2026
Property tax
Rental income tax for landlords
Understand how UK residential landlords calculate taxable rental profit, claim expenses, apply finance-cost restrictions and report property income.
Updated 1 October 2026
Income Tax and PAYE
How Income Tax works for employees
Understand how employee Income Tax is calculated through PAYE, including allowances, bands, tax codes and what to check when deductions look wrong.
Updated 1 October 2026
Property tax
Mortgage interest tax relief and Section 24
Understand the residential-property finance-cost restriction, the 20% tax reduction, qualifying interest and records landlords should keep.
Updated 1 October 2026
Property tax
Property Allowance for rental income
Check whether the £1,000 property allowance applies, compare it with actual expenses and understand the main exclusions.
Updated 1 October 2026
Income Tax and PAYE
Tax when you have more than one job
Understand how PAYE works across two or more jobs, why each employment has a tax code and how to correct HMRC's records.
Updated 1 October 2026
Property tax
Allowable expenses for residential landlords
Classify residential landlord expenses, distinguish repairs from improvements and apply the separate rules for finance costs.
Updated 1 October 2026
Self-employed tax
Vehicle and mileage expenses for sole traders
Check the 2026/27 simplified mileage rates, qualifying business journeys and when actual vehicle costs may be used instead.
Updated 1 October 2026
Self-employed tax
Working from home expenses for sole traders
Compare actual home costs with simplified expenses, apportion mixed use and keep the records needed for a supportable sole-trader claim.
Updated 1 October 2026
Self-employed tax
Hobby or business? How HMRC may treat your income
Use HMRC's badges of trade to assess whether repeated sales or services may amount to a trade, without relying on labels alone.
Updated 1 October 2026
Making Tax Digital
How qualifying income is worked out for MTD for Income Tax
Work out qualifying income for MTD for Income Tax using gross self-employment and property income and the correct earlier return.
Updated 30 September 2026
How information is handled
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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.