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What to do about tax and National Insurance if you pay an employee free of tax.

• Updated: 12 June 2014

If your employer is 'insolvent' this means it cannot pay its debts - your rights if this happens, claiming money owed to you, where to get advice

• Overview

  Your employer is insolvent if it cannot pay its debts. They might: make…

• Your rights

  You have different rights depending on whether your employer: makes you…

• What you can get

  What money you’re entitled to depends on: how long you were employed what…

• Apply for money you're owed

  You’re eligible to apply if: you were an employee you’re a UK or EEA…

• After you apply

  It usually takes up to 6 weeks to get your payment but can take longer.…

What company benefits you pay tax on - including company cars, low-interest loans and accommodation, and what company benefits are tax-free, such as childcare

• Overview

  As an employee, you pay tax on company benefits like cars, accommodation…

• Tax on company cars

  You’ll pay tax if you or your family use a company car privately,…

• Other company benefits you'll pay tax on

  You pay tax on the value of the benefit to you, which your employer works…

• Tax-free company benefits

  You can get some company benefits tax free, including: meals in a staff…

• National Insurance on company benefits

  You do not usually have to pay National Insurance on benefits you get from…

• Keeping records and reporting changes

  At the end of each tax year, your employer will give you details of the…

Income Tax is a tax you pay on your earnings - find out about what it is, how you pay and how to check you're paying the right amount using HMRC's tax calculator.

VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.

Income Tax on payments from pensions, tax-free allowances, how you pay tax on pensions.

Apply for a Youth Mobility Scheme visa to live and work in the UK if you’re from a participating country - fees, eligibility, how to apply.

What Tax-Free Childcare is, who can get it and how to apply.

Use these tables to manually calculate free pay for codes with the suffix L, M, N or T (not NT) and to work out additional pay for codes with prefix K.

• Updated: 7 March 2019

Find out whether you need to pay tax on your UK income while you're living abroad - non-resident landlord scheme, tax returns, claiming relief if you’re taxed twice, personal allowance of tax-free income, form R43.