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Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Check which rates of Air Passenger Duty you need to pay if you’re a plane operator, and how to fill in your return to HMRC.
Find out how interest is calculated and applied if you have a Plan 1 student loan, as well as previous interest rates.
Find out how interest is calculated and applied if you have a Plan 2 student loan, as well as previous interest rates.
Class 1 National Insurance (NI) contribution rates for the current tax year, what NI category letters mean.
Business rates are charged on most non-domestic properties - who has to pay, how your rates are calculated, getting a revaluation, what to do if your premises change.
This guidance is intended to support billing authorities in administering the 2025/26 Retail, Hospitality and Leisure Business Rates Relief Scheme.
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