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
Income Tax on payments from pensions, tax-free allowances, how you pay tax on pensions.
Business expenses you can claim if you're self-employed
When your company or organisation pays Corporation Tax - paying, reporting and dormant companies
How to pay Class 1A National Insurance for employers, including a HMRC reference number, bank details, Faster Payments, CHAPS, Bacs, overseas payments and deadlines.
Find out if, and how, you need to register with HMRC when you start employing people.
Understand the letters and numbers in your employee's tax codes, know when to update someone's tax code
Statutory Sick Pay (SSP) calculator - calculate SSP for an employee
Claim up to £10,500 off your employer's National Insurance (NI), who is eligible, how to claim using your payroll software.
Relief from Capital Gains Tax (CGT) when you sell your home - Private Residence Relief, time away from your home, what to do if you have 2 homes, nominating a home, Letting Relief
Minimum working age and pay for children, how to apply for performance licences and what local council bylaws say about employing children, paying someone over 16
Workplace pensions and automatic enrolment - how you're affected, how pensions are protected, what happens if you move job or go on maternity leave and how to opt out
Employer guide to Statutory Maternity Pay (SMP) and Leave - rates, eligibility, notice period, form SMP1, recover statutory pay
Employer guide to Statutory Sick Pay - SSP rates, form SSP1, eligibility, fit notes (formerly sick notes), recover statutory pay.
PAYE Settlement Agreements (PSA) allow employers to make an annual payment to HRMC for some types of expenses and benefits - apply, renew, deadlines
As an employer, you might need to report any expenses or benefits you provide to employees - tax and National Insurance (NI) payments
Accounts for Companies House and Company Tax Returns for HMRC - what you must send, deadlines, filing separately or together
Plan your retirement income - State Pension, improve your pension, pay National Insurance, check your State Pension age
If you're an employer and provide expenses or benefits to employees or directors, you might need to tell HMRC and pay tax and National Insurance on them
Make a debit or credit card payment with HMRC to pay your tax bill, including Self Assessment, PAYE, VAT and Corporation Tax.
What new employers need to do for PAYE, including choosing whether to run payroll yourself, paying someone for the first time and keeping records.
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).