1. Introduction
This chapter briefly outlines the main income tax rules as they apply to incomes up to £100,000. Above this income level some allowances may be withdrawn (see 3 below). Contact details for HMRC are at . Alternatively, HMRC has an income tax helpline (0300 200 3300; Relay UK 18001 then 0300 200 3300) and a self-assessment helpline (0300 200 3310; textphone 0300 200 3319). For independent advice, contact TaxAid (0345 120 3779 or ) and for the over-60s, Tax Help for Older People (01308 488 066 or ).
To check if you are paying the right amount of tax, you need to know what income is taxable (see 2 below), what allowances you are entitled to (see 3 below) and the appropriate rate of tax (see 4 below). Allowances and tax rates change each year (from 6 April). The figures and allowances in this chapter are for 6.4.21 to 5.4.22.