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Find out if you need an agent services account (ASA), an agent reference number and advanced electronic signature to receive Income Tax or PAYE repayments for other people.
Use these tables to find out if an employee's period of sick absence links with a previous one.
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 guidance about the reports that intermediaries need to send to HMRC where they do not operate Pay As You Earn.
Find draft forms that help software developers design payroll software.
When to operate PAYE if your employee gets incentive awards from you or someone else.
Find out what benefits and expenses to report on form P11D or substitute form if you’re an employer.
Use the approved draft versions of the forms to help you create payroll software if you're a software developer.
How to tax mileage allowance payments and passenger payments for employee business travel.
How to work out National Insurance contributions if your employee has more than 1 job.
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.
Find out what's different for PAYE when paying a pension recipient, commutation, lump sum arrears and other circumstances.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
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.
Use this if your payroll software or the GOV.UK calculator does not calculate your employee’s payments.
Forms P60 (2024 to 2025) for PAYE software developers.
Learn more about your responsibilities as a company director.
What travel expenses qualify for tax relief.
Don’t include personal or financial information like your National Insurance number or credit card details.
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