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How to tax mileage allowance payments and passenger payments for employee business travel.
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 work out National Insurance contributions if your employee has more than 1 job.
Find information about paying National Insurance contributions for company directors in current and previous tax years.
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 this guidance if you're an employer or are responsible for arrangements to share tips, gratuities and service charges in catering and service industries.
How to work out the benefit charge for company vans available for private use.
Find guidance about the reports that intermediaries need to send to HMRC where they do not operate Pay As You Earn.
Find out what benefits and expenses to report on form P11D or substitute form if you’re an employer.
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.
Find out about the current rules for employee business travel and subsistence.
What travel expenses qualify for tax relief.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Find out how to report employee or director car benefits to HMRC where car and fuel benefits are payrolled.
Guidance setting out who can report payroll on paper, instead of online, and how to apply.
Use these tables to find out if an employee's period of sick absence links with a previous one.
Forms P60 (2024 to 2025) for PAYE software developers.
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.
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.
Work out the taxable amount of benefit to put through your payroll if something changes, such as an employee leaving.
Don’t include personal or financial information like your National Insurance number or credit card details.
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