We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
How to report details of your disguised remuneration loan scheme and account for your loan charge liability.
Guidance on how the Certification Officer Intends to use these Powers
Tax and reporting rules for employers covering the cost of employees using their own vehicles for business travel
As an employer, you have certain tax, National Insurance and reporting…
If you make payments to employees above a certain amount, you’ll have to…
You might have to deduct and pay National Insurance on payments relating…
If your employee carries another employee in their own car or van on a…
The following guides contain more detailed information: employees using…
Find out about different rules for entitlement for some employment types like agency workers, directors and educational workers.
How to complete supplementary pages CT600A and what information you need to include.
How to complete your CT600 Company Tax Return form for Corporation Tax and what information you need to include.
Guidance on disclosure of information in merger inquiries, market investigations and reviews of undertakings and orders.
This factsheet explains penalties you may be charged if your employment related securities annual return contains a material inaccuracy.
Upper Tribunal Tax and Chancery decision of Mr Justice Edwin Johnson and Judge Guy Brannan on 12 April 2024
Employment Appeal Tribunal Judgment of Judge Auerbach on 19 April 2024.
This factsheet is about penalties we may charge if your scheme does not meet the requirements for tax advantaged status.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).