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.
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
Find out who can open a Lifetime ISA, what information Lifetime ISA managers need to apply, how people pay and claim government bonuses.
Find out the software requirements for reporting Lifetime ISA payments, transfers and withdrawals to HMRC.
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 about the updated SAYE Bonus Rate Mechanism.
When to operate PAYE if your employee gets incentive awards from you or someone else.
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 what income you need to include in your tax credits claim or renewal.
Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
Calculate the cost of your shares in a company that's been taken over or has reorganised shares.
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).