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
Find out about the General Anti-Abuse Rule (GAAR) Advisory Panel opinions on arrangements that rewarded employees and contractors with contrived loans.
Use the GAAR Advisory Panel opinion on rewarding employees using loans, receiving their services through a third party, and transfer of creditor rights to Employer Financed Retirement Benefit Schemes, to help you recognise abusive tax arrangements.
Tax and reporting rules for employers providing awards for employee suggestions
Government rewards hard work with record tax cut to National Insurance for 29 million workers
Use the General Anti-Abuse Rule Advisory Panel opinion on employee rewards provided as gold bullion to help you recognise abusive tax arrangements.
Report evaluating projects participating in the reward and recognition fund projects, drawing out lessons learned and how well it worked.
When to operate PAYE if your employee gets incentive awards from you or someone else.
This applies to investment managers in receipt of performance-linked rewards.
A table of successful bids and a set of frequently asked questions for the Recycling Reward Scheme.
Tax and reporting rules for employers providing long-service awards
A consultation to clarify the tax treatment of rewards paid to investment fund managers.
Use the GAAR Advisory Panel opinion on employee rewards using a second hand bond, gilt options, additional contributions and 'cooling off rights' to help you recognise abusive tax arrangements.
Pay, pensions and reward packages for private custodial service staff.
Innovative researchers working to tackle some of the hardest-to-treat cancers, including through the use of AI, have received a £2 million funding boost.
Seeking views and evidence on whether starch slurry is eligible for double reward.
Which small or 'trivial' benefits employers must pay tax and National Insurance on, and when to report them to HM Revenue and Customs (HMRC)
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. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.