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 the
- You fill in a self-assessment tax return for HMRC
- 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. Inheritance Tax does not count as income or capital gains tax.