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
The Christmas Bonus is a one-off tax-free £10 payment to people who get certain benefits - what you'll get, eligibility, how to claim
The Christmas Bonus is a one-off tax-free £10 payment made before…
The Christmas Bonus is a one-off payment of £10. If you get more than one…
To get a Christmas Bonus you must be present or ‘ordinarily resident’ in…
You do not need to claim the Christmas Bonus - you should get it…
If you’re part of a married couple, in a civil partnership or living…
Tax and reporting rules for employers providing Christmas bonuses.
As an employer providing Christmas bonuses to your employees, you have…
You may have to report any Christmas bonuses to HM Revenue and Customs…
The amount you need to report depends on the type of bonus you provide.…
The following guides contain more detailed information: Christmas presents…
Tax and reporting rules for employers providing bonus payments to employees
As an employer providing bonus payments to your employees, you have…
What you have to deduct, pay and report to HM Revenue & Customs (HMRC)…
The following guides contain more detailed information: PAYE income in…
Find out about the Save As You Earn (SAYE) bonus rates and early leaver rates that apply from 18 August 2023.
Find out about the updated SAYE Bonus Rate Mechanism.
Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
Report treasure finds to the local coroner within 14 days - items officially defined as treasure, Portable Antiquities Scheme, inquest, valuation, rewards
Find out about negative earnings, clawback bonuses and claiming tax loss relief or a tax refund.
Find out about the legal background to expenses payments and benefits received by directors and employees.
Get help with savings if you're on a low income (Help to Save) - how it works, what you'll get, eligibility, how it affects your benefits and how to apply online.
Your pay - your payslip, performance-related pay, deductions and how to work out your weekly pay
Tax and reporting rules for employers providing awards for employee suggestions
The New Homes Bonus gross payment calculator based on the final allocations for 2023 to 2024.
The New Homes Bonus gross payment calculator based on the final allocations for 2022 to 2023.
The New Homes Bonus gross payment calculator based on the provisional allocations for 2022 to 2023.
The New Homes Bonus gross payment calculator based on the final allocations for 2021 to 2022.
The New Homes Bonus gross payment calculator based on the provisional allocations for 2020 2021.
The New Homes Bonus gross payment calculator based on the provisional allocations for 2021 2022.
Find out about the rules when a benefit is provided as part of optional remuneration arrangements.
The New Homes Bonus gross payment calculator based on the final allocations for 2020 to 2021.
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.