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What to do about tax and National Insurance if you pay an employee free of tax.
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.
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…
How to pay into or top up your cash account if you're making a frontier declaration.
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.
Find out how the VAT Cash Accounting Scheme works and the conditions you must meet if you want to use it.
Find out if you’re a high value dealer and need to register with HMRC under the money laundering regulations.
Find out if you’re a money service business and need to register with HMRC under the money laundering regulations.
When to operate PAYE if your employee gets incentive awards from you or someone else.
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.
The Payment Exception Service is a way for people who do not have a bank account to collect benefit or pension payments. It replaces the Simple Payment service
How to pay a PAYE Settlement Agreement (PSA), including payment methods, reference numbers, bank details and deadlines.
Find out about remuneration in non-cash form, for example, payments by intermediaries.
How to issue a winding up petition - forms and fees to wind up a company to recover any money you're owed.
Find out how the new Customs Declaration Service cash account works, when it can be used and what type of customs charges you can pay.
Small businesses can record income and expenses when money is actually paid rather than when they've invoiced or received
A call for evidence on the role of cash and digital payments in the new economy.
Find out how to pay your fees and penalty charges, and the time it takes for payments to reach HMRC.
Don’t include personal or financial information like your National Insurance number or credit card details.
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