When and how do you pay income tax?

If you earn salary, wages or schedular payments (formerly withholding payments), your tax will be taken out of your pay during the income year by your employer.

Information
For most people the income year starts on 1 April and finishes on 31 March the following year.

So the 2011 income year relates to income from 1 April 2010 to 31 March 2011.

If at the end of the income year you still owe income tax, you'll have to pay it directly to Inland Revenue by 7 February of the following year.

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How much income tax do you pay?

What if you don't pay the right amount of income tax?

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