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Find out how to operate PAYE if you pay your employees with assets that can be sold or cashed in, like stocks, shares or cryptoassets.
What to do about tax and National Insurance if you pay an employee free of tax.
Tax and reporting rules for employers who meet or reimburse an employee's expenses - scale rate payments round sum allowances (RSA)
As an employer providing business or private expenses for your employees,…
In general, something only counts as a business expense if your employee…
Private expenses are anything that does not count as a business expense,…
If you provide your employees with a set amount of cash to pay for some…
If you provide a set amount of cash for employees regardless of how they…
The following guides contain more detailed information: criteria for…
Find out how the VAT Cash Accounting Scheme works and the conditions you must meet if you want to use it.
How to report expenses and benefits you provide to employees or directors.
You must declare £10,000 or more in cash, or the equivalent in another currency, if you take it between Great Britain and any other country.
When to operate PAYE if your employee gets incentive awards from you or someone else.
Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
Find out about Machine Games Duty, how the duty is charged and who has to pay.
Find out how to set up salary sacrifice arrangements and calculate tax and National Insurance contributions on them if you're an employer.
Small businesses can record income and expenses when money is actually paid rather than when they've invoiced or received
Make a payment to the Court Funds Office - pay a settlement, deposit money as part of a defence of tender before claim or repay an overpayment
How to issue a winding up petition - forms and fees to wind up a company to recover any money you're owed.
Manually calculate if your payroll software or GOV.UK calculator does not calculate your employee’s payments.
Find out if you’re a high value dealer and need to register with HMRC under the money laundering regulations.
What to do if you receive a county court judgment (CCJ) - how to get it set aside or change what you pay, what happens if you do not pay, how to search the register. Includes information from the withdrawn...
Tax and reporting rules for employers providing bonus payments to employees
How to pay taxes, penalties and enquiry settlements if you cannot find instructions in other 'paying HMRC' guides, or if your payment reference starts with X.
Cashflow is an indicator of your company’s health.
Find out when your Child Benefit payments are due, and payment dates for bank holidays.
Don’t include personal or financial information like your National Insurance number or credit card details.
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