Guidance and regulation

What to do about tax and National Insurance if you pay an employee free of tax.

• From: HM Revenue & Customs
• Updated: 12 June 2014

PAYE procedures to follow if your employees get tips at work through a central pool called a tronc.

• From: HM Revenue & Customs
• Updated: 12 June 2014

When to operate PAYE if your employee gets incentive awards from you or someone else.

• From: HM Revenue & Customs
• Updated: 12 June 2014

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.

• From: HM Revenue & Customs
• Updated: 19 December 2018

Information about direct collection and direct payment schemes, used to collect tax or National Insurance contributions (NICs), or both.

• From: HM Revenue & Customs
• Updated: 22 September 2014

PAYE procedures to follow if you pay holiday pay in advance or run a holiday pay scheme for your employees.

• From: HM Revenue & Customs
• Updated: 12 June 2014

Information about when an employer can operate a National Insurance contributions (NICs) only scheme and reporting the payroll.

• From: HM Revenue & Customs
• Updated: 22 September 2014