A comprehensive overview of UK Income Tax rules and calculation methods, primarily aimed at legal candidates preparing for the Solicitors Qualifying Examination (SQE). The documents explain the basis of charge for various entities, such as sole traders and partners, detailing how different income types, including non-savings non-dividend (NSND), savings, and dividends, are categorized and taxed. Central to the process is the calculation of taxable income through a multi-step approach involving the deduction of allowable reliefs and the Personal Allowance, which is applied in a specific order. Furthermore, the texts contrast the tax collection methods of Pay As You Earn (PAYE) and Self-Assessment, and confirm that while Wales has partial tax-setting powers for NSND income, the overall tax rates for Welsh taxpayers currently align with those in England and Northern Ireland.