Free resources

Money, banking and tax

UK Tax and National Insurance Explained

Beginner guide to National Insurance numbers, PAYE, payslips, P45, P60, Self Assessment, tax codes, council tax, and record keeping.

Plain-English summary

Most employees pay income tax and National Insurance through PAYE. Self-employed people need good records and may need Self Assessment. Keep tax documents because they can matter for visas, benefits, mortgages, and citizenship.

Best for: Workers, self-employed people, students starting work, and new arrivals reading payslips.

What this guide covers

National Insurance number
PAYE
Payslips
Tax codes
P45 and P60
Self Assessment
Council tax

National Insurance number

You may need a National Insurance number to work and pay contributions, though you can start work before it arrives if you can prove right to work.

  • Apply only through official routes.
  • Keep the number private.
  • Give it to employers when needed.

PAYE and payslips

Employees usually see tax, National Insurance, pension, and deductions on payslips.

  • Check gross and net pay.
  • Check tax code.
  • Keep payslips, P45, and P60.

Self Assessment

Self-employed workers and some people with extra income may need to register and file tax returns.

  • Keep invoices and receipts.
  • Save for tax.
  • Check deadlines on GOV.UK.
Important warning
Tax problems can affect good character for citizenship. Keep records and fix issues early.

Checklist

Use this as a practical planning list, then confirm official rules for your status and local area.

  1. 1Apply for NINO if needed.
  2. 2Check payslips monthly.
  3. 3Keep P45/P60.
  4. 4Register for Self Assessment if required.
  5. 5Pay council tax or check exemptions.
  6. 6Save tax records.

Trusted starting points

Use official and established advice sources before relying on social media, forums, or paid services.

Related guides