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Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Work out the taxable amount of benefit to put through your payroll if something changes, such as an employee leaving.
How to work out the benefit charge for company vans available for private use.
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.
When to operate PAYE if your employee gets incentive awards from you or someone else.
Find out more about the rules which exempt work-related training provided for employees from tax.
Use these tables to find out if an employee's period of sick absence links with a previous one.
Find out about tax and fuel benefit for company cars and vans.
Guidance setting out who can report payroll on paper, instead of online, and how to apply.
Find out about different rules for entitlement for some employment types like agency workers, directors and educational workers.
PAYE procedures to follow if your employees get tips at work through a central pool called a tronc.
From 6 April 2015, employment intermediaries must use the template to send information about workers where they don't operate Pay As You Earn.
Use this if your payroll software or the GOV.UK calculator does not calculate your employee’s payments.
Forms P60 (2025 to 2026) for PAYE software developers.
How to tax mileage allowance payments and passenger payments for employee business travel.
How to tax a beneficial loan arrangement for a director or employee.
How to identify and report outsourced labour payroll fraud (sometimes called ‘payslip fraud’) if you’re a worker, employer or agency.
What travel expenses qualify for tax relief.
Check the availability and any issues affecting the payrolling benefits and expenses online service.
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