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.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
Home Responsibilities Protection ran between 1978 and 2010 to help protect your State Pension - National Insurance credits, what you'll get, eligibility and applying.
Home Responsibilities Protection (HRP) was a scheme to help protect…
The amount of State Pension you may get at State Pension age is based on…
You may still be able to apply for Home Responsibilities Protection (HRP),…
To claim Home Responsibilities Protection (HRP), you can apply online or…
Find out about the General Anti-Abuse Rule (GAAR) Advisory Panel opinions on arrangements that rewarded employees and contractors with contrived loans.
Find out about tax avoidance schemes used by some businesses to provide tax free or tax reduced rewards to their employees.
Find out how to value company benefits for your employees.
Government rewards hard work with record tax cut to National Insurance for 29 million workers
Tax advantages on employee share schemes including Share Incentive Plans, Save As You Earn, Company Share Option Plans and Enterprise Management Incentives
When to operate PAYE if your employee gets incentive awards from you or someone else.
Find out about the tax treatment of other types of travel and related expenses such as training courses, removal expenses, car parking and overnight expenses.
Use the General Anti-Abuse Rule Advisory Panel opinion on employee rewards using multiple tripartite arrangements to help you recognise abusive tax arrangements.
How the Driver and Vehicle Standards Agency (DVSA) earned recognition scheme works, how to apply, and what happens when you've joined.
Documents on Senior Civil Service (SCS) performance management and reward.
This applies to investment managers in receipt of performance-linked rewards.
How to charge or reclaim VAT if you offer your customers payments in advance, instalments, deposits, or credit sales.
Find out more information on expenses, payments and benefits that are non-taxable.
Find out how to set up salary sacrifice arrangements and calculate tax and National Insurance contributions on them if you're an employer.
Use the GAAR Advisory Panel opinion on employee reward arrangements including contributions to a trust, to help you recognise abusive tax arrangements.
Use the GAAR Advisory Panel opinion on employee reward arrangements, including contributions to a trust to help you recognise abusive tax arrangements.
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).