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Find out what's different for PAYE when paying a pension recipient, commutation, lump sum arrears and other circumstances.
Use this guide if you’re having problems running Basic PAYE Tools on a Linux operating system and need help to install the files.
Use these booklets to manually calculate contributions for employees who must pay National Insurance.
Use this guidance if your payroll software or Basic PAYE tool does not calculate your employee's payments.
What travel expenses qualify for tax relief.
Find out about the rules when a benefit is provided as part of optional remuneration arrangements.
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.
Find out about mini umbrella company fraud, including checks you should complete and how to report potential fraud.
Find out what employment types have different rules for entitlement to Statutory Paternity Pay.
Find step-by-step help on what to do when an employee leaves, if you currently use Basic PAYE Tools to operate payroll.
Use these tables if you have to manually calculate Student or Postgraduate Loan deductions for your employees, current and previous years.
Use this guidance if you're an employer or are responsible for arrangements to share tips, gratuities and service charges in catering and service industries.
Use this guidance if your payroll software or Basic PAYE tool does not calculate your Northern Ireland based employee's payments for claims relating to a child death or miscarriage which happened on or after 6 April 2026.
Learn more about your responsibilities as a company director.
Forms P60 (2026 to 2027) for PAYE software developers.
PAYE procedures to follow if you pay holiday pay in advance or run a holiday pay scheme for your employees.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Find out about the due diligence principles to assure your labour supply chains.
Use the service to view or delete previous furlough claims. You can also find out how to check guidance for the scheme.
What to do if an employer ceases, becomes insolvent, takes over an existing business, or makes employees redundant whilst paying sick pay.
Don’t include personal or financial information like your National Insurance number or credit card details.
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