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Information about direct collection and direct payment schemes, used to collect tax or National Insurance contributions (NICs), or both.
Find out about travelling and subsistence expenses for an employee's spouse when they accompany them on business trips.
Find out about exemptions for paid or reimbursed expenses, and what PAYE Settlement Agreements are.
Find out more information on deductions for employee costs or expenses.
Find out what the reporting requirements are for an employer reimbursing or paying an employee’s non-exempt travel expenses.
Action to take when paying Adoption Pay in certain circumstances, including employee becomes sick, leaves, dies, is awarded a pay rise, or the child dies.
How to tax employee expenses for entertaining clients.
Use these tables to check your employee started with you in time to qualify for paternity pay.
Information about when an employer can operate a National Insurance contributions (NICs) only scheme and reporting the payroll.
Find out what responsibilities your employee has and the records they need to keep when claiming travelling expenses.
Use these tables to check your employee's entitlement to Statutory Parental Bereavement Pay.
Technical guidance for employers who are developing or updating their policies on neonatal care leave and pay.
Forms P11 and P14/P60 (2013 to 2014) for PAYE software developers.
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.
Find guidance about Income Tax and National Insurance contributions for the NHS widening access training scheme (WATS) if you are an NHS employee or employer.
Find out information for when tax has not been deducted from remuneration paid to company directors.
Find out more information on the average official rate of interest for beneficial loan arrangements.
Reporting and paying tax on payments received for use of image rights, including payments made to an image rights company.
Find out about remuneration in non-cash form, for example, payments by intermediaries.
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