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 these tables to manually work out your payroll, if you're an employer exempt from filing online.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Information for employers about late or non-filing PAYE penalties, specified charges, inaccurate reports and how to avoid penalties in future.
Find out about more information for the use of pooled cars or vans.
Find out if you're an employment intermediary and what you need to do to make sure your worker's tax and National Insurance is paid correctly.
What you need to know to send a notification to HMRC confirming that you'll run PAYE on the proportion of an globally mobile employee’s income which relates to their UK duties.
Draft forms to help software developers design payroll software.
Find out about detailed Pay As You Earn (PAYE) and National Insurance contributions for current and previous years if you're an employer.
Get step by step help to run your payroll and change payroll details using Basic PAYE Tools.
Find out how to work out and make PAYE deductions for employees who come to work in the UK.
What to do about tax and National Insurance if you pay an employee free of tax.
Find out information about employee incidentals overnight expenses for business travel.
Calculate contributions for employees who must pay National Insurance for current and previous tax years.
Use these tables to check your employee started with you in time to qualify for maternity pay.
How to tax living accommodation given to employees.
Find out what to do with your payroll and PAYE reference numbers if your business changes but does not cease to trade.
Find out more information on expenses, payments and benefits that are non-taxable.
Use form PSA1 or send an informal calculation to tell HMRC about the value of items included in your PAYE Settlement Agreement.
Work out the taxable amount of benefit to put through your payroll if something changes, such as an employee leaving.
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).