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.
Regular payroll tasks - record employee pay, calculate deductions, give payslips, report to and pay HMRC, view the balance of what you owe HMRC.
When penalties are charged for late or incorrect Stamp Duty Reserve Tax (SDRT) notices, and how these penalties are worked out.
The government’s remit to the Low Pay Commission (LPC) outlining areas to consider when recommending the 2024 National Minimum Wage and National Living Wage.
Apply to pay less to register a lasting or enduring power of attorney.
If you import or export using a trade agreement or the Developing Countries Trading Scheme, you may be able to reduce the duties on your goods.
Use this guidance to find out what information you need to provide and what forms to use for tax claims.
Income Tax is a tax you pay on your earnings - find out about what it is, how you pay and how to check you're paying the right amount using HMRC's tax calculator.
If you don’t have enough to live on while you wait for your first payment you may be able to get an advance of your first Universal Credit payment.
How different types of trust income are taxed, what management expenses and reliefs can be deducted, and understanding the tax pool.
Tax and reporting rules for employers providing social functions, including annual parties, for employees
When you export goods outside the UK for processing or repair and then re-import them, you can use outward processing to reduce your duty payments.
The government's new remit for the LPC to gather information on the National Living Wage rate and National Minimum Wage rates.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Correct mistakes with pay and deductions including National Insurance (NI), amend errors in FPS payroll reports, correct payments to HMRC.
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.
Machine Games Duty (MGD): what you pay it on, how to register, filing your return and changing your details.
Apply to pay less for Office of the Public Guardian (OPG) deputy assessment and supervision fees.
If you trade in draught products, find out if you could pay a reduced rate of Alcohol Duty.
Employment rates for different ethnic groups in England, Wales and Scotland.
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).