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Tax and reporting rules for employers covering the cost of credit, debit and charge card payments

• Overview

  As an employer covering the cost of credit, debit or charge card payments…

• What's exempt

  You do not have to report or pay anything to HM Revenue and Customs (HMRC)…

• What to report and pay

  If card charges are not exempt, you must report them to HM Revenue and…

• Technical guidance

  The following guides contain more detailed information: vouchers and…

Reporting on income generated from biodiversity net gain (BNG) statutory credits from 2025 to 2026.

• Updated: 15 June 2026

How and when to report changes that affect your Child Benefit payments, such as earnings going above £60,000. How to update a change of address or bank details.

• If your child’s circumstances change

  Report any changes that could affect your Child Benefit to HM Revenue and…

• If your circumstances change or you need to update your details

  Report any changes that could affect your Child Benefit. If you do not,…

Universal Credit is replacing 6 other benefits with a single monthly payment if you're out of work or on a low income - eligibility, how to prepare.

Claiming Universal Credit if you're self-employed - eligibility, reporting your earnings, start up periods

Pension Credit is extra money for pensioners to bring your weekly income up to a minimum amount - what you'll get, apply, eligibility.

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

• Updated: 28 March 2024

• Updated: 1 May 2026

Reasons why your benefit payments could change, report changes in your circumstances while claiming benefits

If you have a health condition or disability, you’ll have an assessment to work out how much Universal Credit you can get and what you need to do in return.