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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…
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…
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…
Find out about tax avoidance schemes used by some businesses to provide tax free or tax reduced rewards to their employees.
Your pay - your payslip, performance-related pay, deductions and how to work out your weekly pay
HMRC encourages customers to sign up to Help to Save, the government savings scheme, after revealing savers shared £146 million in bonus payments.
Find out what income you need to include in your tax credits claim or renewal.
Find out about the updated SAYE Bonus Rate Mechanism.
Find out the software requirements for reporting Lifetime ISA payments, transfers and withdrawals to HMRC.
Tips at work do not count towards the National Minimum Wage - tips and tax, what your employer has to do, advice and help, cash in hand payments
Find out about the Save As You Earn (SAYE) bonus rates and early leaver rates that apply from 18 August 2023.
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.
Find out who can open a Lifetime ISA, what information Lifetime ISA managers need to apply, how people pay and claim government bonuses.
Check the rules on ISA subscriptions and what counts towards the subscription limit if you're an ISA manager.
Business expenses you can claim if you're self-employed
Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
Don’t include personal or financial information like your National Insurance number or credit card details.
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