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Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.

• Updated: 1 December 2025

Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.

• Updated: 15 October 2025

How to apply for a full or partial completion certificate after building work on a higher-risk building has been completed.

• Updated: 27 March 2025

Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.

• Updated: 15 October 2025

Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.

• Updated: 30 January 2026

Accommodation provided by an employer can affect the National Minimum Wage and National Living Wage: offset rates, accommodation charges.

Minimum wage rates for different types of paid employment - time work, output work, unmeasured work, salaried hours work.

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

Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.

• Updated: 15 October 2025

Apply for a High Potential Individual (HPI) visa if you've been awarded a qualification by an eligible university in the last 5 years - eligibility, fees, documents, switch, bring your partner and children