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Tax and reporting rules for employers paying income tax on a directors' behalf
Use this guidance to find out what information you need to provide and what forms to use for tax claims.
Income Tax and National Insurance contributions must be deducted from any wages paid to company employees.
Find out how to manually calculate Statutory Maternity Pay if your payroll software or the GOV.UK calculator does not work out your employee’s payments.
This tax information and impact note details legislation introduced to expand the income tax cash basis for the self-employed and partnerships, and to set the cash basis as the default method of calculating trading profits.
These National Statistics (Accredited Official) tables provide detailed information on individuals who could be liable to UK Income Tax, and their incomes.
Find out about tax as a landlord, and how to work out your rental income if you rent out property.
Find out about different rules for entitlement for some employment types like agency workers, directors and educational workers.
How to report profit on your Self Assessment tax return from 2023 to 2024 if your accounting year does not end on or between 31 March to 5 April.
How Income Tax and National Insurance contributions rules work if you’re a share fisher.
Find out when and how to make an annual return of Individual Savings Accounts (ISA) statistical information.
Summary and explanation of the tax affairs of current and past Prime Ministers
Find out what employment types have different rules for entitlement to Statutory Paternity Pay.
Find out how to operate PAYE if you pay your employees with assets that can be sold or cashed in, like stocks, shares or cryptoassets.
How different types of trust income are taxed, what management expenses and reliefs can be deducted, and understanding the tax pool.
You do not pay tax on your savings interest if you're on a low income.
How companies and other concerns including partnerships, pension schemes and trusts, can claim Double Taxation Relief. Types of income covered by double taxation treaties.
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