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
Debts you owe (for example court fines, rent or Council Tax) can be deducted from your benefits – sometimes called third party deductions or Fuel Direct
Claim capital allowances so your business pays less tax when you buy assets - equipment, fixtures, business cars, plant and machinery, annual investment allowance, first year allowances.
Capital allowances are a type of tax relief for businesses. They let you…
You can claim capital allowances on items that you keep to use in your…
You can deduct the full value of an item that qualifies for annual…
If you buy an asset that qualifies for 100% first year allowances you can…
There are 2 types of temporary first year allowances: the super-deduction…
You can claim capital allowances on cars you buy and use in your business.…
Claim capital allowances on your: Self Assessment tax return if you’re a…
Regular payroll tasks - record employee pay, calculate deductions, give payslips, report to and pay HMRC, view the balance of what you owe HMRC.
As an employer operating PAYE as part of your payroll, you need to…
Record your employees’ salary or wages in your payroll software. Include…
Your payroll software will calculate how much income tax and National…
You must give your employees and your ‘workers’ a payslip on or before…
Use your payroll software to send a Full Payment Submission (FPS) to tell…
Use your payroll software to send an Employer Payment Summary (EPS) as…
Every month you have to pay HM Revenue and Customs (HMRC): the tax and…
If you send a late Full Payment Submission (FPS) without a valid reason,…
You need to report more information on a Full Payment Submission (FPS) if:…
You can move your payday to a different day or change how often you pay…
How to report expenses and benefits you provide to employees or directors.
Find out about the National Insurance contributions rules for employee travel expenses.
Find out what income you need to include in your tax credits claim or renewal.
Tax and reporting rules for employers providing loans to employees
Find out about the different types of delivery costs, and which ones you must include or exclude in the customs value if you’re an importer or clearing agent.
Find out about partial exemption and the methods and calculations to use to see how much input tax you can recover.
Guidance on using the tax system to offer gym memberships and sports facilities to staff.
If you're an employer and provide expenses or benefits to employees or directors, you might need to tell HMRC and pay tax and National Insurance on them
Find and use tools and calculators that will help you work out your tax.
Determine financial eligibility for legal aid: check household income, calculate living costs, enforcement action, apply for hardship or eligibility review.
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.