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
Guidance for employers on the main tax issues regarding employees leaving the company or selling shares to their employer.
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.
Find out about remuneration in non-cash form, for example, payments by intermediaries.
Find guidance about Income Tax and National Insurance contributions for the NHS widening access training scheme (WATS) if you are an NHS employee or employer.
Check the availability and any issues affecting employment related securities (ERS).
Get help if you're a tax agent who has clients with end of year forms P11D and P11D(b).
Forms P11 and P14/P60 (2013 to 2014) for PAYE software developers.
Find out more information on the average official rate of interest for beneficial loan arrangements.
What to do when an employee leaves, is reinstated, has a break in employment, works for someone else, is sick or goes abroad.
Ffurflenni Cyllid a Thollau EF (CThEF) ac arweiniad, nodiadau, taflenni gwybodaeth a thudalennau atodol cysylltiedig.
Find out about tax charges on scholarships.
Find out more information on calculations for the taxation of beneficial loan arrangements.
Find out more about the new service supporting major investment projects, including how the scheme works, who can apply, the taxes covered and the financial threshold.
An employer's guide to the collection of student loans. Previous years only.
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics
Check the availability and any issues affecting this service.
Use these tables to check your employee started with you in time to qualify for adoption pay.
HMRC is aware of schemes that claim to avoid the loan charge on disguised remuneration. These schemes don’t work.
Find out about tax avoidance schemes used by some businesses to provide tax free or tax reduced rewards to their employees.
Find out how different circumstances can affect how you work out your employee's entitlement and what you pay them.
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 and requires JavaScript).