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Find out about tax avoidance schemes used by some businesses to provide tax free or tax reduced rewards to their employees.
HMRC is aware of schemes that claim to avoid the loan charge on disguised remuneration. These schemes don’t work.
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.
Using Compromise Agreements if your employee stops working for you and has a potential claim against you for statutory pay as wages or salary.
What to do if an employer ceases, becomes insolvent, takes over an existing business or makes employees redundant when paying paternity pay.
Some employment types like agency workers, directors and educational workers, have different rules for entitlements.
What happens if you fail to operate Statutory Pay and how you appeal against a penalty for failure.
Use these tables to complete your payroll manually if you're an employer exempt from filing online.
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.
Check the availability and any issues affecting the Get an agent reference number for PAYE for agents service.
Agent authorisation PAYE technical specifications for software developers.
Find out about the different rules that apply to some employment types to decide your employee’s entitlement of Statutory Neonatal Care Pay.
What to do when an employee leaves, is reinstated, has a break in employment, works for someone else, is sick or goes abroad.
What systems and processes employers are expected to follow to pay travel expenses to their employees.
Find out more information on calculations for the taxation of beneficial loan arrangements.
Check the availability and any issues affecting this service.
Draft guidance on changes to tax and Class 1A National Insurance contributions treatment of benefits in kind from the 2017 to 2018 tax year.
Forms P14/P60 (2014 to 2015) for PAYE software developers.
Forms P60 (2019 to 2020) for PAYE software developers.
Forms P60 (2020 to 2021) for PAYE software developers.
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