PAYE takes into account the amount of pay and tax deducted since the start of the tax year so that the correct proportion of the annual lower- basic and higher-rate tax liability is deducted on each pay day.

Unless you are a company director, your income is very high or you have some form of untaxed income, you are unlikely to get a tax return.

National insurance contributions (NICs)

You have to pay NICs on your earnings and these are deducted by your employer at source.

Contributions you make to a pension scheme or payroll-giving scheme are included in your pay when working out your NICs and you get income tax relief on these payments, but not relief from your NICs.

Tax reliefs

You can deduct from your employment income some payments you have to make to do your work.

If you have to travel for work, whether or not your are reimbursed, you can claim tax relief on travel expenses, such as fares and the cost of accommodation and meals.

If you use your own car, van or bike for work you are entitled to a mileage allowance. You can't claim any additional tax relief to cover the cost of buying a car or for depreciation.