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
Emergency Alerts Test on Sunday 7 September, 3pm
Find step-by-step help to install Basic PAYE Tools onto your computer and set up employer and employee details.
Find out if you or the people who work for you should be employed or self-employed for tax purposes while working in the hair and beauty industry.
Use these tables to check your employee started with you in time to qualify for maternity pay.
Find out more information on relocation expenses and benefits that qualify for exemption.
Use this form if HMRC has sent you a P11D(b) and you have not awarded taxable benefits and expenses to employees.
Find out more information on expenses, payments and benefits that are non-taxable.
How to tax a beneficial loan arrangement for a director or employee.
Find out about the special tax rules that give extra tax relief for travel by some employees who work abroad, or come from abroad to work in the UK.
When to operate PAYE if your employee gets incentive awards from you or someone else.
PAYE procedures to follow if your employees get tips at work through a central pool called a tronc.
Find out about tax and fuel benefit for company cars and vans.
Find out about mini umbrella company fraud, including checks you should complete and how to report potential fraud.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
What to do if an employer ceases, becomes insolvent, takes over an existing business or makes employees redundant whilst paying Statutory Maternity Pay.
Use this if your payroll software or the GOV.UK calculator does not calculate your employee’s payments.
Find out how to send an Employer Payment Summary if you're an employer using Basic PAYE Tools or if your commercial payroll software does not have this option.
Find out about different rules for entitlement for some employment types like agency workers, directors and educational workers.
Find information on how interest is charged on PAYE and Construction Industry Scheme (CIS) payments made late if you're an employer.
Find out how Income Tax is affected when an employee comes to work in the UK or leaves to work outside of the UK.
Use the approved draft versions of the forms to help you create payroll software if you're a software developer.
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).