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 this if your payroll software or the GOV.UK calculator does not calculate your employee’s payments.
Find out about tax and fuel benefit for company cars and vans.
Find out about different rules for entitlement for some employment types like agency workers, directors and educational workers.
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.
Information on mileage allowance payments for vehicles owned by employees, and passenger payments.
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.
Find out how Income Tax is affected when an employee comes to work in the UK or leaves to work outside of the UK.
How to work out National Insurance contributions if your employee has more than 1 job.
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.
Guidance setting out who can report payroll on paper, instead of online, and how to apply.
Find out how to report employee or director car benefits to HMRC where car and fuel benefits are payrolled.
Forms P60 (2024 to 2025) for PAYE software developers.
Use these rates and thresholds for the 2018 to 2019 tax year to run payroll or if you pay your employees expenses and benefits.
Use this guidance if you're an employer or are responsible for arrangements to share tips, gratuities and service charges in catering and service industries.
Find out what's different for PAYE when paying a pension recipient, commutation, lump sum arrears and other circumstances.
Use the approved draft versions of the forms to help you create payroll software if you're a software developer.
From 6 April 2015, employment intermediaries must use the template to send information about workers where they don't operate Pay As You Earn.
What travel expenses qualify for tax relief.
Calculate how much you have to pay your furloughed employees for hours on furlough and how much you can claim back.
Find out how to operate PAYE if you pay your employees with assets that can be sold or cashed in, like stocks, shares or cryptoassets.
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).