UK tax guides
Clear explanations of how UK tax rules work in practice — organised by topic hubs, with illustrative examples for the 2026/27 tax year.
Browse by topic
- Employment taxIncome Tax, National Insurance, PAYE, tax codes, student loans and take-home pay for employees.Open hub →
- Self-employed taxSole trader registration, allowable expenses, cash basis, payments on account and Making Tax Digital.Open hub →
- Limited company taxCorporation Tax, director salary versus dividends, employer National Insurance, company pensions and benefits in kind.Open hub →
- Property taxStamp Duty, buy-to-let income tax, rental allowances, Capital Gains Tax on property, and Inheritance Tax on estates that include a home.Open hub →
- Investing and Capital GainsCapital Gains Tax, capital losses, dividend tax outside ISAs, and ISA allowances.Open hub →
- Pensions and tax reliefPension tax relief methods, salary sacrifice, and employer pension contributions.Open hub →
Pay and employment
- Net to Gross Salary ExplainedHow to work out the gross salary that delivers a target take-home pay after tax, National Insurance and other deductions.Read guide
- Student Loan Repayments ExplainedHow Plan 1, 2, 4 and 5 undergraduate loans and postgraduate loans are repaid from salary.Read guide
- Income Tax Bands ExplainedPersonal Allowance, basic, higher and additional rates — and how Scotland differs.Read guide
- Scottish Income Tax ExplainedHow Scottish Income Tax bands work for Scottish taxpayers while National Insurance remains UK-wide.Read guide
- Tax Codes ExplainedHow PAYE tax codes work, what 1257L means, and how to check your code is right.Read guide
- Emergency Tax Codes ExplainedWhy new starters see emergency tax, what W1/M1 and 0T mean, and how refunds usually work.Read guide
- PAYE ExplainedHow Pay As You Earn collects Income Tax and National Insurance through your employer.Read guide
- Benefits in Kind ExplainedOverview of taxable employer benefits, Class 1A National Insurance, payrolling and P11D.Read guide
Pensions
- Salary Sacrifice ExplainedHow salary sacrifice pensions reduce taxable pay and National Insurance, and what to check before agreeing.Read guide
- Pension Tax Relief ExplainedRelief at source, net pay and salary sacrifice — how pension contributions get tax relief in the UK.Read guide
- Employer Pension Contributions ExplainedHow company-paid pension contributions work for tax, National Insurance, Corporation Tax and annual allowance.Read guide
National Insurance
- Employer National Insurance ExplainedHow employer Class 1 National Insurance is calculated and how it affects the total cost of employment.Read guide
- National Insurance ExplainedClass 1 National Insurance for employees — categories, thresholds and how National Insurance differs from Income Tax.Read guide
- National Insurance for Sole TradersClass 4 and Class 2 National Insurance for the self-employed — thresholds, rates and how they appear on your bill.Read guide
Business tax
- Director Salary and Dividends ExplainedOverview of how owner-directors extract company profit through salary, dividends, pensions and retained profit.Read guide
- Corporation Tax ExplainedHow UK companies calculate taxable profit, apply Corporation Tax rates and meet filing deadlines.Read guide
- Dividend Tax ExplainedHow personal Dividend Tax works — reserves, the dividend allowance, rates and band interaction.Read guide
Self Assessment
- Self Assessment Payments on Account ExplainedWhen payments on account apply, how January and July bills are built, and what a first Self Assessment year means.Read guide
- Trading Allowance ExplainedWhen sole traders can use the £1,000 Trading Allowance instead of deducting actual expenses.Read guide
- Registering as Self-EmployedWhen and how to register for Self Assessment as a sole trader, and what happens in your first year.Read guide
- Allowable Expenses for Sole TradersWhat counts as an allowable business expense, and when the Trading Allowance is better.Read guide
- Cash Basis for Sole TradersHow cash basis accounting works for the self-employed compared with traditional accruals accounts.Read guide
- Making Tax Digital for Income TaxWhat Making Tax Digital for Income Tax means for sole traders and landlords, and how the phased thresholds work.Read guide
- Business Records for Sole TradersWhat records self-employed people should keep, how long to retain them, and how they support Making Tax Digital.Read guide
Property
- Stamp Duty ExplainedHow Stamp Duty Land Tax works when you buy property in England and Northern Ireland.Read guide
- Buy to Let Tax ExplainedHow individual landlords are taxed on rental profits, finance costs and sales.Read guide
- Rental Income Tax ExplainedWhat counts as rental income, the property allowance, and common allowable property expenses.Read guide
- Capital Gains Tax on PropertyWhen selling property creates a Capital Gains Tax bill, how Private Residence Relief works, and which records to keep.Read guide
Investing
- Capital Gains Tax ExplainedHow Capital Gains Tax works on shares and other assets, the Annual Exempt Amount, and how ISAs shelter gains.Read guide
- Capital Losses ExplainedHow allowable capital losses offset gains, when unused losses carry forward, and share matching rules to watch.Read guide
- ISA GuideHow Cash and Stocks and Shares ISAs shelter interest, dividends and gains from UK tax.Read guide
- ISA Allowances ExplainedHow the annual ISA subscription allowance works, flexible ISAs and Junior ISA limits.Read guide
Guides are for general information only. They are not tax, legal or financial advice. Editorial standards · Methodology