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Find out more information on expenses, payments and benefits that are non-taxable.
How to tax mileage allowance payments and passenger payments for employee business travel.
Find out what benefits and expenses to report on form P11D or substitute form if you’re an employer.
PAYE procedures to follow if your employees get tips at work through a central pool called a tronc.
Find out if you need an agent services account (ASA), an agent reference number and advanced electronic signature to receive Income Tax or PAYE repayments for other people.
Use these tables to find out if an employee's period of sick absence links with a previous one.
Find guidance about the reports that intermediaries need to send to HMRC where they do not operate Pay As You Earn.
You need to realign the payment date of your FPS with the tax month or week if you reported it incorrectly or changed payday.
Forms P60 (2024 to 2025) for PAYE software developers.
Information on mileage allowance payments for vehicles owned by employees, and passenger payments.
Find out about tax and fuel benefit for company cars and vans.
Find out about different rules for entitlement for some employment types like agency workers, directors and educational workers.
How to tax a beneficial loan arrangement for a director or employee.
Find out how Income Tax is affected when an employee comes to work in the UK or leaves to work outside of the UK.
Find information on how interest is charged on PAYE and Construction Industry Scheme (CIS) payments made late if you're an employer.
Use this if your payroll software or the GOV.UK calculator does not calculate your employee’s payments.
Find out about the different rules that apply to employment types like agency workers, directors and educational workers when deciding entitlement to Statutory Parental Bereavement Pay.
How to complete form P11D if you’re an employer and need to report end-of-year expenses and benefits for employees and directors.
How to work out National Insurance contributions if your employee has more than 1 job.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Don’t include personal or financial information like your National Insurance number or credit card details.
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