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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.…

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.

• Updated: 19 December 2018

How to pay into or top up your cash account if you're making a frontier declaration.

• Updated: 1 April 2025

Find out if you’re a high value dealer and need to register with HMRC under the money laundering regulations.

• Updated: 10 August 2022

Tax and reporting rules for employers who meet or reimburse an employee's expenses - scale rate payments round sum allowances (RSA)

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.

Cash accounting and VAT - eligibility, thresholds, joining and leaving the scheme

Make a payment to the Court Funds Office - pay a settlement, deposit money as part of a defence of tender before claim or repay an overpayment

How to pay money laundering fees, and the time it takes for your payment to reach HMRC.

• Updated: 24 April 2026