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Find out about tax avoidance schemes used by some businesses to provide tax free or tax reduced rewards to their employees.
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…
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.
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.
Your pay - your payslip, performance-related pay, deductions and how to work out your weekly pay
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
Find out which stocks and shares you can purchase, make or hold in an investor's stocks and shares ISA.
Find out about legacy health, recognition, return to civilian life, support from the voluntary sector, commemoration and payment schemes.
Find out the software requirements for reporting Lifetime ISA payments, transfers and withdrawals to HMRC.
Find out about the announced changes to the Company Share Option Plan (CSOP) scheme and an update on the Save As You Earn (SAYE) bonus rate mechanism review.
Find out who can open a Lifetime ISA, what information Lifetime ISA managers need to apply, how people pay and claim government bonuses.
HMRC encourages customers to sign up to Help to Save, the government savings scheme, after revealing savers shared £146 million in bonus payments.
Tax advantages on employee share schemes including Share Incentive Plans, Save As You Earn, Company Share Option Plans and Enterprise Management Incentives
Find out about the review on the Save As You Earn (SAYE) Bonus Rate Mechanism.
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