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Not all income is taxable - and you're only taxed on income above a certain level. If your taxable income is more than your tax-free allowances you must contact HM Revenue & Customs (HMRC) if you're not already paying tax. If it's less than or equal to your allowances, you shouldn't be paying tax and may be due a refund.
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To work out if you're a taxpayer follow these three steps:
Some income is taxable and some is never taxed. To see if you're a taxpayer, you first add up your taxable income in a tax year (6 April to 5 April) - you can ignore your non-taxable income. To view or print off a list of taxable and non-taxable income, follow the link below.
Taxable and non-taxable income
Tax-free allowances are amounts of income you can get without paying tax. They include the Personal Allowance and the Blind Person's Allowance.
Almost everybody gets the basic Personal Allowance, but if you're born before 6 April 1948 and your income is below a certain limit the amount is higher.
Personal Allowance rates |
2013-14 |
Income limit |
|---|---|---|
Born after 5 April 1948 |
£9,440 |
£100,000 |
Born between 6 April 1938 and 5 April 1948 |
£10,500 |
£26,100 |
Born for people before 6 April 1938 |
£10,660 |
£26,100 |
Check Income Tax allowances and income limits for earlier tax years
If your income is over £26,100 (the income limit for the higher Personal Allowances for 2013-14) but not more than £100,000, your higher Personal Allowance is reduced by half of the amount - £1 for every £2 - you have over the £26,100 limit, until the basic rate allowance is reached. So if, for example, you're born after 5 April 1938 but before 6 April 1948 and have income of £26,600 - £500 over the limit - your higher Personal Allowance is reduced by £250 to £10,250.
If your income is over £100,000, your Personal Allowance is reduced by half of the amount - £1 for every £2 - you have over that limit. If your income is large enough, your Personal Allowance will be reduced to nil. This £100,000 limit applies irrespective of your date of birth.
Personal Allowance – find out more
If you're certified blind and are on a local authority register of blind persons, or if you live in Scotland or Northern Ireland and you are unable to perform any work for which eyesight is essential, you can claim Blind Person's Allowance. If you're married or in a civil partnership and can't use all your allowance, you can give the unused part to your spouse or civil partner. Even if you have no taxable income, it might be still worth claiming Blind Person's Allowance as your spouse or civil partner could benefit from your allowance.
The Blind Person's Allowance for the tax year 2013-14 is £2,160.
Blind Person's Allowance - learn more
Take your tax-free allowances away from your taxable income. If there's anything left, you count as a taxpayer and must contact HMRC if you're not already paying tax. If there's nothing left you shouldn't be paying any tax and may be due a refund. Follow the links below to contact HMRC or to find out how to claim a refund.
Tax refunds and reclaiming overpaid tax
You were born before 6 April 1938 and registered blind. You've added up your taxable income and it comes to £19,000.
You were born after 5 April 1948 and have a part-time job. Your taxable income is £4,500.
Bear in mind that even if you count as a taxpayer, you may qualify for certain 'tax deductible' allowances that can reduce your tax bill, or in some cases mean you have nothing to pay. Read the guide below to find out more.
Introduction to tax allowances and reliefs
Do you need to fill in a tax return?
