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
Tax and reporting rules for employers providing social functions, including annual parties, for employees
This Tax Information and Impact Note is about simplifying the administration of employee expenses including salary sacrifice.
Tax and reporting rules for employers who make assets available to employees
Tax and reporting rules for assets bought, sold or given
Use this if your payroll software or the GOV.UK calculator does not calculate your employee’s payments.
Tax and reporting rules for employers who provide transport subsistence expenses for employees.
Tax and reporting rules for employers providing meals for employees and directors
How to legally carry out slaughter without stunning in accordance with religious rites, including how to restrain and bleed the animal.
Find out what steps you need to take before you calculate how much you can claim for furloughed and flexibly furloughed employees.
Tax and reporting rules for employers loaning computers to employees
How to legally kill your own poultry, cattle, pigs, sheep, goats, rabbits and hares to eat at home.
Tax and reporting rules for employers covering the cost of congestion charges
Tax and reporting rules for employers covering the cost of credit, debit and charge card payments
Use this guidance if your payroll software or Basic PAYE tool does not calculate your employees' payments.
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. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.