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Tax and reporting rules for employers providing bonus payments to employees.
As an employer providing bonus payments to your employees, you have…
What you have to deduct, pay and report to HM Revenue & Customs (HMRC)…
The following guides contain more detailed information: PAYE income in…
Tax credit overpayments - repaying tax credits, repayment methods, what to do if you cannot repay
Tax credits ended on 5 April 2025. No more payments will be made. You’ll…
HM Revenue and Customs (HMRC) will send you a letter called a ‘notice to…
You can ask to repay what you owe over a longer period of time if you’re…
After you start getting Universal Credit you’ll get a letter from HM…
If you get a ‘notice to pay’ you must repay HM Revenue and Customs (HMRC)…
VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
VAT is a tax you pay on most goods and services. % of VAT What the rate…
In shops Any VAT due is already included in the price of something you buy…
You’ll pay a rate of either 5% or 0% VAT when certain energy-saving…
If you’re over 60, you pay a reduced rate of VAT (5%) on certain mobility…
You can only buy tax-free goods from shops: in Great Britain (England,…
Tobacco Duty is included in the price you pay for cigarettes, cigars and…
Fuel Duty is included in the price you pay for petrol, diesel and other…
Airlines pay Air Passenger Duty (APD) for every passenger who flies from…
Insurance Premium Tax (IPT) is usually included in the price you pay for…
Reports on departmental spending over £500 with a government procurement card (GPC).
Form and guidance for capital payments and receipts return (CPR).
What to do if you’ve been involved in a tax avoidance scheme and receive a follower notice or accelerated payment notice from HMRC.
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.
Find information on how interest is charged on PAYE and Construction Industry Scheme (CIS) payments made late if you're an employer.
How to pay what you owe if you've used the Customs Declaration Service to tell HMRC you've imported goods into the UK.
Find out which type of account you need to apply for so you can delay paying most customs or tax charges when you import goods or release goods from an excise warehouse.
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