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
Use the online service or postal form P46(Car) if you're an employer to tell HMRC you have provided or withdrawn a car for an employee's private use.
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.
Use this service to dispute an employer PAYE charge and ask HMRC for help to find the payroll error and fix the problem.
Check for free and paid-for software recognised by HMRC that you can use to report PAYE information online.
Use the CO2 emissions ready reckoners to work out the percentage benefit for petrol powered and hybrid powered company cars.
Employers guide to assessing fitness to work, including asking for medical evidence, fit notes, and dealing with long term or frequent absences.
Find out about different rules for entitlement that affect some employment types, including agency workers, directors and educational workers.
Guidance on making employees' student loan and postgraduate loan deductions in different circumstances.
Find out what to put in your Full Payment Submission (FPS) and Employer Payment Summary (EPS) if you're paying employees through PAYE.
What to do when paying maternity pay if an employee leaves, becomes sick, dies, or is awarded a pay rise.
Check the availability and any issues affecting the PAYE online service.
Learn more about getting started as an employer or running a small business including registration, payroll, tax returns, tax bills and payments.
Find out about late payment penalties and how to appeal if you're an employer.
Guidance on eligibility, how to claim, connected companies, charities, care and support workers and single-director companies.
Find out what the PAYE for Agents online service is for, what you can do in the service and how to do it.
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
PAYE if your employees work abroad, including applying for exemption in the other country.
Find out about the calculation of the company car benefit charge.
Use these tables to manually calculate free pay for codes with the suffix L, M, N or T (not NT) and to work out additional pay for codes with prefix K.
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).