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UK Tax Information for Every Citizen

UK citizens guide to understand how tax works, what they owe, and how to meet their obligations with ease.

✓ Data sourced from HMRC's Survey of Personal Incomes 2022–23 · Updated March 2025
34.5M
UK Taxpayers
HMRC SPI 2022–23
£840B
Tax Receipts 2024–25
HMRC Annual Bulletin
£12,570
Personal Allowance
Tax year 2024–25
31 Jan
Filing Deadline
Online Self Assessment
5.3%
Tax Gap 2023–24
Near all-time low
Interactive Map
Taxpayers Across the UK by Region
Click any region to see its share of UK taxpayers. Data from HMRC's Survey of Personal Incomes 2022–23 (total: 34.5 million taxpayers).
Taxpayer density
Highest income
Devolved tax rules
N. Ireland2.4% of taxpayers Scotland~8% · 2.77M taxpayers North East3.7% of taxpayers North West~10.7% of taxpayers Yorkshire~8.4% of taxpayers Midlands~15% of taxpayers Wales~4.3% · 1.49M taxpayers LondonHighest earners · £59k mean South EastHighest taxpayer count South West~7.3% of taxpayers Regional % from HMRC SPI 2022–23 · Total: 34.5M taxpayers
✦ Green regions have devolved income tax rules (Scotland & Wales). South East had the highest taxpayer count per HMRC data.

Click a region for details. All figures from HMRC Survey of Personal Incomes 2022–23.

South East EnglandHighest count
Largest taxpayer region in UK
Source: HMRC SPI 2022–23, Table 3.11
LondonHighest earners
Mean income: £59,000Median: £34,100
Source: HMRC SPI 2022–23, Table 3.13
Midlands (E+W)~15% of taxpayers
W.Midlands grew 5.5% in 2021–22
Source: HMRC SPI 2022–23, Table 3.11
North West~10.7%
Incl. Greater Manchester & Liverpool
Source: HMRC SPI 2022–23, Table 3.11
Yorkshire & Humber~8.4%
Lowest mean: S.Yorkshire £31,900
Source: HMRC SPI 2022–23, Table 3.13
Scotland2.77M taxpayers
Has own income tax ratesDevolved since 2017
Source: HMRC SPI 2022–23 (verified figure)
South West~7.3%
Incl. Devon, Cornwall, Bristol
Source: HMRC SPI 2022–23, Table 3.11
Wales1.49M taxpayers
Welsh income tax devolvedTax: £6.10B earned income
Source: HMRC SPI 2022–23 (verified figure)
North East3.7% of taxpayers
Second lowest share in UK
Source: HMRC Income Tax Liabilities 2022–23
Northern Ireland2.4% of taxpayers
Lowest share in UKUK tax rules apply
Source: HMRC Income Tax Liabilities 2022–23
Understanding Tax
Who Pays Tax in the UK?
You may need to pay Income Tax if your income exceeds the Personal Allowance of £12,570 (2024–25). Here are the main groups of taxpayers.
👔

Employees (PAYE)

Tax is deducted automatically from your wages before you receive them through the Pay As You Earn (PAYE) system. Your employer handles this.

Automatic deduction
💼

Self-Employed

Sole traders and freelancers must register for Self Assessment and file a return each year. 3.53M self-employed are taxpayers (HMRC 2022–23).

Self Assessment required
🏠

Landlords

Rental income above your £1,000 property allowance must be declared. You can deduct allowable expenses including mortgage interest at basic rate.

Declare on Self Assessment
📈

Investors

Capital gains above the £3,000 annual allowance are taxable. Dividend income above £500 is also taxable. Rates vary by asset type.

CGT & dividend tax apply
🧓

Pensioners

State and private pension income is taxable if it exceeds your Personal Allowance. Check your tax code on your pension statement regularly.

Check your tax code
🌍

Overseas Income

UK residents must declare worldwide income. Double taxation treaties may reduce what you owe. Non-domiciled residents have special rules.

Declare all sources
2024–25 Tax Year · England, Wales & Northern Ireland
Income Tax Bands & Rates
Scotland has its own rates set by the Scottish Parliament. The figures below apply to England, Wales, and Northern Ireland.
BandIncome RangeRateWhat this means for you
Personal AllowanceUp to £12,5700%You pay no income tax on earnings below this amount. Most people get this allowance automatically.
Basic Rate£12,571 – £50,27020%The most common band. Tax is only charged on income above £12,570, not on your full salary.
Higher Rate£50,271 – £125,14040%Higher earners. Your Personal Allowance gradually reduces once income exceeds £100,000.
Additional RateOver £125,14045%Top earners. No Personal Allowance applies. Only the income above £125,140 is taxed at 45%.
✓ Source: HMRC / gov.uk · Tax year 6 April 2024 – 5 April 2025 · National Insurance contributions are separate and also apply to earned income
Step-by-Step Guide
How to File Your Tax Return
If you are employed and all your income is taxed through PAYE, you may not need to file a return. You must file Self Assessment if any situations below apply to you.
1
Check if you need to file
You must file if: you are self-employed earning over £1,000, you earn over £100,000, you have untaxed income (rent, investments, foreign income), or you receive Child Benefit and earn over £60,000.
2
Register with HMRC
Register at gov.uk/register-for-self-assessment by 5 October after the end of the relevant tax year. HMRC will post you a Unique Taxpayer Reference (UTR) number — keep this safe, it is yours for life.
Register on gov.uk →
3
Gather your documents
You will need: P60 or P45 from your employer, records of self-employment income and expenses, bank interest statements, rental income records, dividend vouchers, and details of any Gift Aid donations made.
4
Complete your return online
Log into your HMRC online account and complete the Self Assessment return. The system calculates your tax automatically. You can save progress and return. Paper returns have an earlier deadline of 31 October.
Go to HMRC portal →
5
Pay what you owe
The deadline to pay is 31 January. You can pay by bank transfer, debit card, or direct debit through your HMRC account. If you owe over £1,000, HMRC may require advance "payments on account" — split between January and July.
6
Keep your records
HMRC can investigate up to 4 years back (20 years in cases of suspected fraud). Keep all receipts, bank statements, and tax documents for at least 5 years after each filing deadline.
Key Dates · Tax Year 2024–25
Important Tax Deadlines
Missing deadlines results in automatic penalties starting at £100. Mark these in your calendar.
6 Apr 2025
New tax year begins
Tax year 2025–26 starts. New allowances and thresholds apply from this date.
5 Oct 2025
Registration deadline
Deadline to register for Self Assessment if you are filing for the first time for 2024–25.
31 Oct 2025
Paper return deadline
Deadline to submit a paper Self Assessment return for the year ending 5 April 2025.
31 Jan 2026
Online return + payment
File online AND pay any tax owed. Late filing = £100 automatic penalty, rising over time.
31 Jul 2026
Payment on account
Second payment on account due if you owe more than £1,000 and pay in advance instalments.
5 Apr 2026
End of tax year
Use remaining ISA, pension, and CGT annual allowances before this date — they cannot be carried over.
Common Questions
Frequently Asked Questions
Do I need to file a tax return if I only have PAYE income?▾
Usually not. If all your income comes from one employer and is taxed through PAYE, HMRC handles it automatically. However, check your tax code each year on your payslip or P60. If you have other income sources (savings interest over £1,000, rental income, etc.), you will need to file a return.
What is a UTR number and do I need one?▾
A Unique Taxpayer Reference (UTR) is a 10-digit number that HMRC uses to identify you for Self Assessment. You only need one if you file a Self Assessment tax return. HMRC sends your UTR by post when you register. Keep it private — treat it like a password.
What happens if I cannot pay my tax bill on time?▾
Contact HMRC before the deadline. You may be able to set up a Time to Pay arrangement, which spreads your bill into manageable monthly payments. Interest will still accrue on the amount owed, but you can avoid additional penalties. Do not ignore the bill — surcharges grow to 5% after 30 days, and another 5% after 6 months.
What can self-employed people claim as expenses?▾
Allowable expenses include: office costs (rent, stationery, phone), travel costs (fuel, train — not commuting), staff costs, stock and materials, marketing, and a proportion of home costs if you work from home. You cannot claim personal clothing, personal food, or non-business entertainment. Always keep receipts.
Does Scotland have different tax rates?▾
Yes. Scotland has its own income tax rates: Starter Rate (19%), Basic Rate (20%), Intermediate Rate (21%), Higher Rate (42%), Advanced Rate (45%), and Top Rate (48%). You are a Scottish taxpayer if your main home is in Scotland.
What is the Marriage Allowance?▾
If you are married or in a civil partnership and one partner earns below £12,570 and the other is a basic rate taxpayer, the lower earner can transfer £1,260 of their Personal Allowance to their partner. This saves the higher earner up to £252 per year in tax. You can backdate claims for up to 4 previous years.
Get Professional Help
Find a Tax Consultant or Official Resource
For complex tax situations, a qualified tax adviser can save you money and ensure compliance. Here are trusted routes to find help.
🏛

HMRC Directly

HMRC has a free helpline, online chat, and a personal tax account where you can manage everything yourself without a consultant.

Contact HMRC →
📋

ICAEW Members

The Institute of Chartered Accountants in England and Wales has a public directory of qualified chartered accountants across the UK.

Find an accountant →
⚖

CIOT Tax Advisers

The Chartered Institute of Taxation represents professional tax advisers. Use their Find a Tax Adviser tool to locate qualified help.

Find an adviser →
🆓

Free Advice (Low Income)

TaxAid and Tax Help for Older People offer free, confidential advice to people on lower incomes who cannot afford a professional adviser.

Find free help →
💬

Citizens Advice

Citizens Advice bureaux offer free general guidance on tax issues, benefits, and financial matters across the UK.

Visit Citizens Advice →
📖

GOV.UK Tax Guidance

The official UK Government website has comprehensive, free guidance on every aspect of UK tax — written in plain English.

Browse tax guidance →

Ready to File Your Tax Return?

Filing your Self Assessment return is straightforward when you are prepared. The deadline for online returns is 31 January each year. Click below to go directly to the official HMRC Self Assessment portal — the only safe and legitimate place to file your UK tax return.

Click Here to File Your Returns →
You will be taken to gov.uk — the official UK Government website. This is the only legitimate portal to file your Self Assessment return. Never file through any other third-party site unless recommended by a qualified adviser.

Not sure if you need to file? Check on gov.uk →
This website is an independent public information resource. It is not affiliated with or endorsed by HMRC or the UK Government. All statistics are sourced from official HMRC publications and gov.uk. Always verify information directly with HMRC or a qualified adviser before making financial decisions. Data correct as of March 2025.
Contact HMRC File Your Return GOV.UK Tax Hub