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
Regular payroll tasks - record employee pay, calculate deductions, give payslips, report to and pay HMRC, view the balance of what you owe HMRC.
As an employer operating PAYE as part of your payroll, you need to…
Record your employees’ salary or wages in your payroll software. Include…
Your payroll software will calculate how much income tax and National…
You must give your employees and your ‘workers’ a payslip on or before…
Use your payroll software to send a Full Payment Submission (FPS) to tell…
Use your payroll software to send an Employer Payment Summary (EPS) as…
Every month you have to pay HM Revenue and Customs (HMRC): the tax and…
If you send a late Full Payment Submission (FPS) without a valid reason,…
You need to report more information on a Full Payment Submission (FPS) if:…
You can move your payday to a different day or change how often you pay…
Correct mistakes with pay and deductions including National Insurance (NI), amend errors in FPS payroll reports, correct payments to HMRC.
Every month you have to pay HM Revenue and Customs (HMRC) what you owe as…
Your PAYE bill might be wrong if you made a mistake in your Full Payment…
What you need to do to correct a payment depends on whether you paid too…
You can correct a mistake with an employee’s pay or deductions by updating…
Find out how to work out VAT on supplies of staff including supplies made by staff bureaux.
Running a limited company - including directors' responsibilities, company annual returns, reporting company changes and how to take money out of a limited company
How to run exercises and training for emergency planning and preparedness, with an introduction to the Central Government Emergency Response Training (CGERT) Course.
The Military Court Service provides a criminal court for the Royal Navy, Army and Royal Air Force in the Court Martial, Summary Appeal and Service Civilian Court.
Services and facilities providing treatment and support for wounded, sick and injured service personnel.
Use their P45 (or starter checklist, which replaced the P46) to get information from your new employee, set them up on your payroll software, tell HMRC.
Find out what to put in your Full Payment Submission (FPS) and Employer Payment Summary (EPS) if you're paying employees through PAYE.
Guidance on using the tax system to offer gym memberships and sports facilities to staff.
Rules employers must follow when making staff redundant - consultations, notice periods, compulsory and non-compulsory redundancy and redundancy pay
Run a bus service in and out of London - registering, London Service Permit, bus registration, public service vehicle operator’s licence, PSV
Supporting senior leaders who are new to their grade, to gain the knowledge and skills needed to lead successfully in the Civil Service.
How to run and manage a Driver Certificate of Professional Competence (CPC) periodic training course.
How to run and manage a drink-drive rehabilitation course, including making bookings, ID checks and issuing certificates.
Choose authorised officials and responsible persons in your charity to manage your tax - use a nominee or collection agency, complete the 'fit and proper persons' test, let HMRC know about changes
Find out if you need the Driver Certificate of Professional Competence (CPC) qualification to drive a lorry, bus or coach, or if you could be exempt.
Use this if your payroll software or the GOV.UK calculator does not calculate your employee’s payments.
Guidance documents and updates for Sellafield Ltd employees.
Tell HMRC if you stop employing people, cancel your PAYE scheme, report a temporary gap in paying staff
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).