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This is a table of contents, which lists all the pages on this website. If you can’t find what you are looking for, try searching the site using the search form above.

• Home
• Tax essentials
  • Introduction to the tax system
  • How do I work out my tax?
  • What income is taxable?
  • What tax allowances am I entitled to?
  • What tax rates apply to me?
  • How is my tax collected?
  • Do I need to complete a tax return?
  • How do I claim tax back?
  • What is National Insurance?
  • How do I get a National Insurance number?
  • What is devolution?
  • What is Scottish income tax?
    • How does Scottish income tax work?
    • Do I have to pay Scottish income tax?
  • What is Welsh income tax?
    • Do I have to pay Welsh income tax?
  • Do I have to join a pension scheme?
  • Where can I get help?
  • Do students have to pay council tax?
  • Digital services – dealing with your tax and tax credits online
  • What to do when things go wrong?
    • Enquiries
    • How to survive an enquiry by HMRC
    • What penalties might I be given?
    • Tax appeals
    • Alternative Dispute Resolution
    • How do I complain to HMRC?
    • What if I cannot pay my tax bill?
    • What if I have a tax credits overpayment?
  • Jargon buster (an easy-to-understand A-Z glossary)
• Working
  • Employed
    • Am I employed, self-employed, both or neither?
    • What is the National Minimum Wage or National Living Wage for students?
    • How do I work out my tax?
    • What income is taxable?
    • What tax allowances am I entitled to?
    • What tax rates apply to me?
    • How is my tax collected?
    • How do I check my coding notice?
    • How do I check my payslips?
    • Do I need to complete a tax return?
    • What tax do I pay on redundancy payments?
    • Employment benefits and expenses
      • What are benefits-in-kind?
      • What payments and benefits are non-taxable?
      • What if I incur expenses in relation to my job?
      • What travel expenses can I claim?
      • What if I use my own car for business purposes?
      • What is payroll giving?
    • Pensions and employees
    • What National Insurance do I pay as an employee?
    • How do I repay my student loan?
    • What if I do not pay enough tax?
    • What if I pay too much tax?
    • What is an optional remuneration arrangement (salary sacrifice)?
    • What if I work abroad temporarily?
    • First time workers
  • Self-employed
  • Agency workers
  • When things go wrong
• Volunteering and training
  • How are interns treated for tax?
    • I am an intern – am I entitled to the National Minimum Wage?
    • How are expenses paid to interns taxed?
  • I am a volunteer – are there any tax rules I need to be aware of?
  • I am on a training contract – do I have to pay tax on sponsorship and other expense payments?
    • What is a training contract?
    • What are 'employer-sponsored courses' and how does this affect my tax?
  • How are apprentices taxed?
    • What is the National Minimum Wage for an apprentice?
• Tax credits and benefits
  • Can I claim for my child aged 16 or over?
  • Tax credits and students
  • Universal Credit and Students
• Tax refunds
  • How do I work out if I have paid too much tax?
  • How do I claim back tax?
    • How do I claim back tax I have overpaid through PAYE on wages?
    • How do I claim back tax if I am in Self Assessment?
    • How do I claim back tax on savings income?
    • What are tax refund companies and why should I be careful of them?
    • Pro forma letters
• Types of student
  • International students
    • Am I resident if my stay is short?
    • Do international students pay UK tax?
    • Can I get a VAT refund?
    • Can I work while studying in the UK?
    • Do students pay National Insurance contributions?
    • What happens when I leave the UK?
    • Residence and domicile
      • Why are residence and domicile important?
      • What is residence?
      • What are the tax implications of residence?
      • When is someone resident in the UK?
      • What if I visit the UK?
      • What is split-year treatment?
      • What is domicile?
      • Where am I domiciled?
      • How are foreign income and gains taxed?
      • What is remittance?
      • Do I have to complete a tax return?
      • Does the remittance basis apply to tax credits?
      • What is a double taxation agreement?
      • What is dual residence?
    • The Statutory Residence Test for overseas students studying in the UK
  • Apprentices
  • Mature students
    • Pension Income
  • Disabled students
    • Blind person's allowance
    • Direct payments and independent living
    • Disabled Students Allowance
    • VAT reliefs for disabled and older people
  • Part-time students
    • Students who are also carers
      • Carer's Allowance and related tax issues
• Going abroad
  • Residence
  • Double Taxation
  • National Insurance
  • Notifying HMRC
  • Claiming a tax refund
  • Filing a tax return
  • Examples
    • Max – studying and working abroad for a year (foreign taxes paid)
    • Tom – studying and working abroad for a year (no foreign taxes paid)
    • Melanie – working abroad casually
    • Victoria – studying and working abroad on a longer term basis
  • Student Loans
  • Claiming a VAT refund when you leave the UK
  • Volunteering abroad
  • Employer-sponsored courses
• Other income
  • My family has given me some money – might I need to pay tax on it?
  • Do I have to pay tax on scholarships and awards?
• Student loans
  • Plan 1 Student loans
    • Plan 1 loans: How and when do I pay back my student loan?
      • How much are Plan 1 student loan repayments?
      • How are Plan 1 student loans paid back?
      • When do I start paying back my Plan 1 student loan?
    • I am an employee. How do I make Plan 1 student loan repayments?
      • Plan 1 loans: How do Pay As You Earn (PAYE) student loan repayments work?
      • Plan 1 loans: What are employed 'earnings' for student loan repayments?
      • How are repayments calculated?
      • Plan 1 loans: I have earned less than the repayment threshold. Can I get a refund?
      • Plan 1 loans: What happens if I have more than one job?
      • Plan 1 loans: When can I opt out of PAYE repayments?
    • I have to fill in a tax return. How do Self Assessment Plan 1 student loan repayments work?
      • Plan 1 loans: Do I have to fill in a tax return just because I have a student loan?
      • Plan 1 loans: How are student loan repayments calculated under Self Assessment?
      • Plan 1 loans: How does ‘unearned income’ affect repayments?
      • Plan 1 loans: What information about my student loan do I need to fill in my tax return?
      • Plan 1 loans: On what date are student loan repayments due under Self Assessment?
      • Plan 1 loans: Are any repayments I have made direct to the SLC taken off my Self Assessment bill?
      • Plan 1 loans :My tax return says I have to pay back more on my loan than I still owe. What do I do?
      • Plan 1 loans: How does budgeting for my Self Assessment tax affect student loan repayments?
  • Plan 2 Student loans
    • Plan 2 loans: How and when do I pay back my student loan?
      • How much are Plan 2 student loan repayments?
      • How are Plan 2 student loans paid back?
      • When do I start paying back my Plan 2 student loan?
    • I am an employee. How do I make Plan 2 student loan repayments?
      • Plan 2 loans: How do Pay As You Earn (PAYE) student loan repayments work?
      • Plan 2 loans: What are employed ‘earnings’ for student loan repayments?
      • Plan 2 loans: How are repayments calculated?
      • Plan 2 loans: I have earned less than the repayment threshold. Can I get a refund?
      • Plan 2 loans: What happens if I have more than one job?
      • Plan 2 loans: When can I opt out of PAYE repayments?
    • I have to fill in a tax return. How do Self Assessment Plan 2 student loan repayments work?
      • Plan 2 loans: Do I have to fill in a tax return just because I have a student loan?
      • Plan 2 loans: How are student loan repayments calculated under Self Assessment?
      • Plan 2 loans: How does ‘unearned income’ affect repayments?
      • Plan 2 loans: What information about my student loan do I need to fill in my tax return?
      • Plan 2 loans: On what date are student loan repayments due under Self Assessment?
      • Plan 2 loans: Are any repayments I have made direct to the SLC taken off my Self Assessment bill?
      • Plan 2 loans: My tax return says I have to pay back more on my loan than I still owe. What do I do?
      • Plan 2 loans: How does budgeting for my Self Assessment tax affect student loan repayments?
  • I have a Plan 1 and Plan 2 loan – how do my repayments work?
  • Postgraduate loans
  • What happens with my student loan if I go abroad?
  • Where can I find out more about student loan repayments?
  • Annotated Starter Checklist
• Tax for student money advisers
  • Apprentices
  • Employment
  • International students
  • Self-employment
  • Tax refunds
• Tax careers – your future?
• About
  • About this site
  • Accessibility
  • Contact us
  • Privacy and cookies
  • Legal
• News
  • Any questions? I have almost finished repaying my student loan – how do I avoid overpaying?
  • Any questions? I’m a student moving home to start my new course – will I have to pay council tax?
  • Welsh income tax begins
  • Any questions? What is the personal allowance?
  • Any questions? Will my family still get tax credits if I am a student?
  • Any questions? National Minimum Wage for apprentices
  • Any questions? National Minimum Wage for apprentices
  • July 2017 newsletter
  • May 2017 newsletter
  • April 2017 newsletter
  • March 2017 newsletter
  • January 2017 newsletter
  • Postgraduate Doctoral Loans
  • December 2016 newsletter
  • November 2016 newsletter
  • Help design a new service for tax appeals
  • Students – how much tax are you paying?
  • I am a student – do I need to pay council tax?
  • Welcome - the National Living Wage!
  • HMRC to start sending out Scottish taxpayer notification letters
  • Autumn Statement – ‘security first’, but many low-income workers lose out
  • Do you live in Scotland? New Tax Guide for Students guidance available
  • Working during the summer – can you claim a repayment of tax?
  • NMW campaign – a chance for employers in the hair & beauty sector to ensure they comply with the law
  • Starting work for the first time? New Tax Guide for Students guidance available
  • Tax tips if you are working this summer
  • A mixed bag of a Summer Budget – but many low-income workers lose out
  • HM Revenue & Customs withdraw all 0845 numbers
  • Time is running out to claim your tax refund!
  • Are you a landlord? Happy that you have your tax affairs in order?
  • Finished working at your Christmas job? Make sure you have not paid too much tax.
  • Changes for the self-employed
  • Tax returns – do you need to complete one?
  • The Autumn Statement – how will the measures announced affect students and apprentices?
  • Celebrating Small Business Saturday, 6 December 2014
  • PAYE tax calculations – be sure to check yours
  • Claiming for repayment of tax when you have stopped working
  • Spending a year of your course abroad?
  • Increase in the National Minimum Wage
  • If you are disabled, make sure you claim all your benefits
  • Moving into new accommodation – what do you need to know about council tax?
  • Is something phishy going on?
  • Jobseeker’s Allowance – can you claim this summer?
  • Do you know when you start repaying your student loan and how much you repay?
  • Apply for your student loan now!
  • Are you being paid the National Minimum Wage?
  • Summer vacation work for students
  • Make sure you keep more of your wages
  • Claim your tax refund or lose it forever!
  • A Budget for earners and savers – but what of the lowest paid?
  • Press Release: Raise in threshold good but money could better help elsewhere, say charity
  • Tax scams can cost you – protect your cash
• Links
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