We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Tips at work do not count towards the National Minimum Wage - tips and tax, what your employer has to do, advice and help, cash in hand payments
If you get tips at work they do not count towards the National Minimum…
You have to pay Income Tax on any tips you get, and may have to pay…
Invoicing and taking payment from customers, what invoices must include, VAT invoices, sole trader invoices, limited company invoices, payment options, charging for late payment, chargebacks
If you sell a customer a product or a service, you need to give them an…
Your invoice must include: a unique identification number your company…
Your right to be paid You can set your own payment terms, such as…
This series brings together all documents relating to Prompt payment
PAYE procedures to follow if your employees get tips at work through a central pool called a tronc.
Tax and reporting rules for employers who meet or reimburse an employee's expenses - scale rate payments round sum allowances (RSA)
Regular payroll tasks - record employee pay, calculate deductions, give payslips, report to and pay HMRC, view the balance of what you owe HMRC.
The Payment Exception Service is a way for people who do not have a bank account to collect benefit or pension payments. It replaces the Simple Payment service
Information on measures introduced by the government to tackle late and unfair payment practices in both public and private sectors.
VAT repayments - work out if you're due a VAT repayment using your VAT Return
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).