To work out if you should be paying Income Tax, follow these steps.
Add up all your taxable income, including taxable state benefits.
Work out your tax-free allowances.
Take your tax-free allowances away from your taxable income.
If there’s anything left, you’re a taxpayer. Contact the Income Tax helpline if you’re not already paying tax.
If there’s nothing left, you should not be paying tax and may be due a refund.