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  • Childcare Service helpline

    Contact HMRC if you need help applying for Tax-Free Childcare, applying for free childcare if you're working or using your online childcare account.

    • Updated:
  • Child employment

    Minimum working age and pay for children, how to apply for performance licences and what local council bylaws say about employing children, paying someone over 16

  • Corporation Tax

    When your company or organisation pays Corporation Tax - paying, reporting and dormant companies

  • Set up as a sole trader: step by step

    What you need to do if you set up as a sole trader - check your employment status, understand your obligations, and register for tax.

  • Junior Individual Savings Accounts (ISA)

    How to open a Junior ISA for your child - including managing and adding money to an account.

  • Workplace pensions

    Workplace pensions and automatic enrolment - how you're affected, how pensions are protected, what happens if you move job or go on maternity leave and how to opt out

  • Apply for Marriage Allowance online

    Marriage Allowance allows you to transfer some of your Personal Allowance to your husband, wife or civil partner: what you need, how to apply for free online.

  • Register for Self Assessment if you are not self-employed

    Use form SA1 to register for Self Assessment for any reason other than self-employment.

    • Updated:
  • If you cannot pay your tax bill on time

    Contact HM Revenue and Customs if you cannot pay your tax bill - get more time to pay or pay in instalments.

  • Income Tax in Scotland

    Scottish rate of Income Tax, what it's paid on, who pays it, how to work out which is your main home.