Guidance and regulation

Find out about late payment penalties and how to appeal if you're an employer.

• From: HM Revenue & Customs
• Updated: 13 December 2017

How and when you can claim relief on the earnings of qualifying veterans.

• From: HM Revenue & Customs
• Updated: 15 February 2022

Find out about mini umbrella company fraud, including checks you should complete and how to report potential fraud.

• From: HM Revenue & Customs
• Updated: 10 August 2022

Find out the approaches you can take for PAYE Settlement Agreements (PSA) to lower the risk of tax non-compliance and reduce the likelihood of checks.

• From: HM Revenue & Customs
• Updated: 29 April 2024

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.

• From: HM Revenue & Customs
• Updated: 6 October 2022

If you're an employer based in the UK, find out if an employee is eligible for tax relief through an Appendix 5 arrangement if they've paid tax abroad on their income.

• From: HM Revenue & Customs
• Updated: 28 March 2024

Find out how to apply for authority to give an employee foreign tax credit relief if you're a UK employer and you send an employee to work abroad.

• From: HM Revenue & Customs
• Updated: 28 March 2024

Find out how to report foreign tax credit relief and complete your return if you're an employer.

• From: HM Revenue & Customs
• Updated: 28 March 2024