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PAYE procedures to follow if you pay holiday pay in advance or run a holiday pay scheme for your employees.
Find out about travelling and subsistence expenses for an employee's spouse when they accompany them on business trips.
Use these booklets to manually calculate contributions for employees who must pay National Insurance.
Manually calculate if your payroll software or GOV.UK calculator does not calculate your employee’s payments.
Information about direct collection and direct payment schemes, used to collect tax or National Insurance contributions (NICs), or both.
Forms P60 (2022 to 2023) for PAYE software developers.
Use this guidance if your payroll software or Basic PAYE tool does not calculate your employee's payments.
Basic information about the tax and National Insurance contributions treatment of business travel by employees.
Find out about the tax treatment of expenses payments.
Find out about Guidelines for Compliance and the approaches you can take to lower the risk of tax non-compliance and reduce the likelihood of checks.
Find out what responsibilities your employee has and the records they need to keep when claiming travelling expenses.
Find out more information on how to get tax-free employer supported childcare.
Find out more information on how to work out the benefit charge for company car use.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Check the availability and any issues affecting the Employer PAYE service.
How to calculate the Income Tax, National Insurance and student loan deductions due on the disguised remuneration loan charge.
What to do if you and your employee disagree with a formal decision about entitlement, how to appeal and who decides.
As an employer, use Basic PAYE Tools to find or check an employee's National Insurance number if you cannot do this with your commercial payroll software.
Find out about paying Income Tax and National Insurance contributions if you arrive in the UK but are still working for an employer in Ukraine.
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.
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