Guidance and regulation

Find out when you can expect to receive a reply from HMRC to a query or request you've made.

• From: HM Revenue & Customs
• Updated: 10 May 2023

Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.

• From: HM Revenue & Customs
• Updated: 10 January 2024

Use the checklist if you start a new job or have been sent to work in the UK, so your new employer can complete their PAYE payroll.

• From: HM Revenue & Customs
• Updated: 3 October 2022

A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.

• From: HM Revenue & Customs
• Updated: 16 February 2024

Find and use tools and calculators that will help you work out your tax.

• From: HM Revenue & Customs
• Updated: 1 May 2024

Find out about advisory fuel rates for company car users, when you can use them, and how they're calculated.

• From: HM Revenue & Customs
• Updated: 22 February 2024

Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.

• From: HM Revenue & Customs
• Updated: 12 March 2024

Find out how to set up salary sacrifice arrangements and calculate tax and National Insurance contributions on them if you're an employer.

• From: HM Revenue & Customs
• Updated: 29 July 2021

Find out the scale rate expenses for accommodation and subsistence paid to employees who travel outside of the UK.

• From: HM Revenue & Customs
• Updated: 26 March 2020

Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.

• From: HM Revenue & Customs
• Updated: 6 April 2023

Find out when you have to pay Apprenticeship Levy and how to work out and report your payments.

• From: HM Revenue & Customs
• Updated: 12 September 2023

How to calculate your employee's Statutory Sick Pay if you cannot use the GOV.UK calculator.

• From: HM Revenue & Customs
• Updated: 6 April 2024

Use the payrolling benefits and expenses online service to show you’re collecting tax on benefits and expenses through your payroll.

• From: HM Revenue & Customs
• Updated: 24 November 2023

Check the HMRC list of professional bodies to see if you can claim tax relief on your fees or subscriptions.

• From: HM Revenue & Customs
• Updated: 26 April 2024

How to report expenses and benefits you provide to employees or directors.

• From: HM Revenue & Customs
• Updated: 22 December 2023

Find out how to manually calculate Statutory Maternity Pay if your payroll software or the GOV.UK calculator does not work out your employee’s payments.

• From: HM Revenue & Customs
• Updated: 6 April 2024

Employers guide to assessing fitness to work, including asking for medical evidence, fit notes, and dealing with long term or frequent absences.

• From: HM Revenue & Customs
• Updated: 23 November 2022

Use the CO2 emissions ready reckoners to work out the percentage benefit for petrol powered and hybrid powered company cars.

• From: HM Revenue & Customs
• Updated: 24 November 2022

Check for free and paid-for software recognised by HMRC that you can use to report PAYE information online.

• From: HM Revenue & Customs
• Updated: 1 May 2024

What to do when paying maternity pay if an employee leaves, becomes sick, dies, or is awarded a pay rise.

• From: HM Revenue & Customs
• Updated: 18 December 2023