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?

For individuals

Personal tax

Income Tax, PAYE, National Insurance, pensions, savings, Capital Gains Tax and Inheritance Tax.

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

Tax on redundancy and termination payments

Understand which redundancy and termination payments are taxable, how the £30,000 threshold works and why notice pay is separate.

Self Assessment

How to reduce payments on account

Check when you can reduce payments on account, how to apply through HMRC and the interest risk if you reduce them too far.

Self Assessment

How to pay your Self Assessment tax bill

Check Self Assessment payment dates, HMRC payment methods, the correct reference and what to do if you cannot pay on time.

Income Tax and PAYE

Claiming tax relief for employment expenses

Check when employee expenses qualify for tax relief, what evidence to keep and whether to claim through HMRC or Self Assessment.

Income Tax and PAYE

What to do when your tax code is wrong

Check whether a PAYE tax code is wrong, update HMRC's records and understand when a corrected code should reach your payslip.

Self Assessment

Records to keep for Self Assessment

What records to keep for Self Assessment, acceptable formats and the ordinary retention periods for different filing positions.

Self-employed

Trading Allowance explained

Understand the £1,000 trading allowance, full and partial relief, exclusions and the choice between the allowance and expenses.

Income Tax and PAYE

How to claim an Income Tax refund

Choose the correct official HMRC route for a possible Income Tax refund, including PAYE, P800 and Self Assessment cases.

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.