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Register to vote Register by 18 June to vote in the General Election on 4 July.
Tax and reporting rules for employers providing medical or dental treatment and insurance
This guidance is on a Union making an application to be recognised for collective bargaining
If you have outstanding disguised remuneration loans, you can settle them under the 2020 terms.
Find out what you need to do when an employee leaves, becomes sick, dies, or if the child is born early or dies.
Find guidance on making employees' student loan and postgraduate loan deductions in different circumstances.
Tax and reporting rules for employers covering the costs of subscriptions and professional fees
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Tax and reporting rules for employers covering public transport expenses for employees
Accommodation provided by an employer can affect the National Minimum Wage and National Living Wage: offset rates, accommodation charges.
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 about exemptions for paid or reimbursed expenses that were previously covered by a dispensation.
HMRC is aware of schemes that claim to avoid the loan charge on disguised remuneration. These schemes don’t work.
Employment Appeal Tribunal Judgment on Mrs Justice Williams on 10 June 2024.
PAYE Settlement Agreements (PSA) allow employers to make an annual payment to HRMC for some types of expenses and benefits - apply, renew, deadlines
Tax and reporting rules for employers loaning computers to employees
Find out about remuneration in non-cash form, for example, payments by intermediaries.
Find out about different rules for entitlement that affect some employment types, including agency workers, directors and educational workers.
Use the SA303 form to apply to reduce your Self Assessment payments on account.
HM Revenue and Customs is aware of a scheme that claims to avoid tax by using job boards and loyalty points paid by a third party.
Don’t include personal or financial information like your National Insurance number or credit card details.
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