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Detailed guidance, regulations and rules
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Data, Freedom of Information releases and corporate reports
Guidance setting out who can report payroll on paper, instead of online, and how to apply.
When to operate PAYE if your employee gets incentive awards from you or someone else.
What you need to do when paying sick pay to an employee who’s pregnant, in legal custody, in a trade dispute, has overpaid or underpaid, or earns below the Lower Earnings Limit.
How to tax a beneficial loan arrangement for a director or employee.
Use this if your payroll software or the GOV.UK calculator does not calculate your employee’s payments.
How to identify and report outsourced labour payroll fraud (sometimes called ‘payslip fraud’) if you’re a worker, employer or agency.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Find out what benefits and expenses to report on form P11D or substitute form if you’re an employer.
Find out about tax and fuel benefit for company cars and vans.
How to complete form P11D if you’re an employer and need to report end-of-year expenses and benefits for employees and directors.
Find guidance about the reports that intermediaries need to send to HMRC where they do not operate Pay As You Earn.
Find out more about the rules which exempt work-related training provided for employees from tax.
Information for employers who pay casual employees working outdoors harvesting perishable crops, or as casual beaters for a shoot.
How to work out the benefit charge for company vans available for private use.
Information for employers if you receive a reminder through PAYE Online because your payroll submission or payment is made late.
PAYE procedures to follow if your employees get tips at work through a central pool called a tronc.
Use these tables if you have to manually calculate Student or Postgraduate Loan deductions for your employees, current and previous years.
What travel expenses qualify for tax relief.
Find out what's different for PAYE when paying a pension recipient, commutation, lump sum arrears and other circumstances.
Find out about the rules when a benefit is provided as part of optional remuneration arrangements.
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