You are a UK income tax payer if any of the following are true:

  • Tax is taken from your wages or pension before you receive them
  • You fill in a self-assessment tax return
  • You have any taxable savings (e.g. in a building society), a pension plan, or investment income

You may also have paid capital gains tax on the sale of property or shares, for example. Please note that Inheritance Tax does not count as income or capital gains tax.