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
Find out about the rules when a benefit is provided as part of optional remuneration arrangements.
Use these rates and thresholds for the 2018 to 2019 tax year to run payroll or if you pay your employees expenses and benefits.
Find out about non-cash benefits in connection with termination of employment or from employer-financed retirement benefits scheme
Information for employers who pay casual employees working outdoors harvesting perishable crops, or as casual beaters for a shoot.
Find out about the tax treatment of other types of travel and related expenses such as training courses, removal expenses, car parking and overnight expenses.
Forms P60 (2023 to 2024) for PAYE software developers.
How to tax company mobile phones given to employees.
Find out about the benefits and facilities where special taxing rules apply.
Find out about expenses for a spouse accompanying an employee on business trips.
Find out what employment types have different rules for entitlement to Statutory Paternity Pay.
Information for employers if you receive a reminder through PAYE Online because your payroll submission or payment is made late.
Calculate how much you have to pay your furloughed employees for hours on furlough and how much you can claim back.
Find step-by-step help to send an Earlier Year Update (EYU) if you currently use the Basic PAYE Tools (BPT) to operate payroll.
Use this guide if you’re having problems running Basic PAYE Tools on a Linux operating system and need help to install the files.
Find out more information on deductions for employee costs or expenses.
PAYE procedures to follow if you pay holiday pay in advance or run a holiday pay scheme for your employees.
Find out how to value company benefits for your employees.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Information about direct collection and direct payment schemes, used to collect tax or National Insurance contributions (NICs), or both.
Find step-by-step help on what to do when an employee leaves, if you currently use Basic PAYE Tools to operate payroll.
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).