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
Register to vote Register by 18 June to vote in the General Election on 4 July.
Regular payroll tasks - record employee pay, calculate deductions, give payslips, report to and pay HMRC, view the balance of what you owe HMRC.
How to pay Corporation Tax: payment reference number, online, Bacs or CHAPS, Direct Debit, cheque or at your bank.
How to pay Machine Games Duty: payment reference number, online, Bacs or CHAPS, Direct Debit, cheque or your bank.
The loan charge will not apply to any disguised remuneration loans before 9 December 2010.
Find out who has to pay VAT payments on account, how HMRC works out your payments, the alternatives and how and when to pay.
Changes to penalties for Making Tax Digital for Income Tax volunteers, during the testing phase.
Your pay - your payslip, performance-related pay, deductions and how to work out your weekly pay
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.
Check if you can claim relief from VAT if you supply goods or services to a customer, but you are not paid.
Find information on how interest is charged on PAYE and Construction Industry Scheme (CIS) payments made late if you're an employer.
Centralised guidance for SMEs and departments on government’s commitment to support start-ups and small businesses via government procurement, and commit to paying them on time.
What to do if you and your employee disagree with a formal decision about entitlement, how to appeal and who decides.
Who can use the VAT Annual Accounting Scheme and how to apply.
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).