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Find information on how interest is charged on PAYE and Construction Industry Scheme (CIS) payments made late if you're an employer.
Find out when you have to pay Apprenticeship Levy and how to work out and report your payments.
How to report expenses and benefits you provide to employees or directors.
If your payment is more than 15 days overdue, first and second late payment penalties apply. Find out how to avoid penalties and get help to pay in instalments.
Compensation for terrorist attacks abroad - eligibility, acts of terrorism covered, application form, helpline
It is illegal for your employer to pay you below the National Living Wage, so check your pay and talk to your manager to make sure you’re getting the wages you are entitled to.
Find out who has to pay VAT payments on account, how HMRC works out your payments, the alternatives and how and when to pay.
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
How to make debt deductions from an employee's pay because of an 'attachment of earnings order' (AEO) from a court. Includes information from the withdrawn A/E guidance.
Information for employers about late or non-filing PAYE penalties, specified charges, inaccurate reports and how to avoid penalties in future.
Employment Appeal Tribunal Judgment of Judge Walker on 17 April 2024.
Eligible chemistry, languages, mathematics and physics teachers can apply for early-career payments between September and March.
When to operate PAYE if your employee gets incentive awards from you or someone else.
How to close down your limited company by getting it struck off the Companies Register
Use your duty deferment account to delay paying most duties and import VAT.
What you need to do or know if your company is sold, stops trading or is being wound up for Corporation Tax purposes.
If your employer is 'insolvent' this means it cannot pay its debts - your rights if this happens, claiming money owed to you, where to get advice
Apply for a High Potential Individual (HPI) visa if you've been awarded a qualification by an eligible university in the last 5 years - eligibility, fees, documents, switch, bring your partner and children
How to pay a CIS late filing penalty: payment reference number, online, by Bacs or CHAPS, Direct Debit, cheque or your bank.
How to pay Inheritance Tax: get a reference number, payment methods, use the deceased's bank account, National Savings and Investments, government stock, yearly instalments.
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