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
The free running app has been downloaded over 7 million times since it launched in 2016, with 9.3 million NHS Couch to 5K runs started this year.
Regular payroll tasks - record employee pay, calculate deductions, give payslips, report to and pay HMRC, view the balance of what you owe HMRC.
As an employer operating PAYE as part of your payroll, you need to…
Record your employees’ salary or wages in your payroll software. Include…
Your payroll software will calculate how much income tax and National…
You must give your employees and your ‘workers’ a payslip on or before…
Use your payroll software to send a Full Payment Submission (FPS) to tell…
Use your payroll software to send an Employer Payment Summary (EPS) as…
Every month you have to pay HM Revenue and Customs (HMRC): the tax and…
If you send a late Full Payment Submission (FPS) without a valid reason,…
You need to report more information on a Full Payment Submission (FPS) if:…
You can move your payday to a different day or change how often you pay…
Jake Bell, trading as S&J Recycling, stockpiled waste at the site without a permit
Running a limited company - including directors' responsibilities, company annual returns, reporting company changes and how to take money out of a limited company
Guides, forms and services to set up and manage an MOT centre, record MOT test results, and buy MOT test slots.
How to set up and run a motorcycle approved training body (ATB) to provide compulsory basic training (CBT) and the direct access scheme (DAS) to learner riders
What UK bus and coach operators need to do to provide services, tours, holidays and trips into the EU and other countries.
Guidance and tax advice for businesses, sole traders and limited companies, including how to set up, your responsibilities and how to get help with your taxes.
Find out about help you can get moving from benefits to work - training, work trials, starting your own business, help with drug or alcohol problems, carer support
Incorporate a private limited company - register it with Companies House and rules on directors, shares, articles of association and telling HMRC about the company
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).