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
If you’re travelling abroad, it's important to take out appropriate travel insurance before you go.
Ask HMRC to confirm that you, or if you’re an employer, your employee pays only UK National Insurance contributions whilst working temporarily in an EU country, Gibraltar, Iceland, Liechtenstein, Norway or Switzerland.
Tax and reporting rules for employers providing medical or dental treatment and insurance
As an employer providing medical or dental treatment or insurance to your…
You don’t have to report anything to HMRC or pay tax and National…
If the medical or dental treatment or insurance you provide isn’t exempt,…
The value to use is the cost to you of providing the treatment or…
The following guides contain more detailed information: employment income:…
Debts you owe (for example court fines, rent or Council Tax) can be deducted from your benefits – sometimes called third party deductions or Fuel Direct
Defer paying National Insurance if you have more than one job - how to do this, eligibility, deadlines, deferment forms.
Tax and reporting rules for employers providing employee liabilities and indemnity insurance
Rules on what motor insurance you need, what to do if you're in an accident, insurance for driving abroad, penalties for uninsured vehicles and drivers.
How to pay, how to claim, renew a policy and changes you need to report.
Information on accessing healthcare for visitors to the UK from EU countries, Norway, Iceland, Liechtenstein and Switzerland.
How to pay Class 1A National Insurance for employers, including a HMRC reference number, bank details, Faster Payments, CHAPS, Bacs, overseas payments and deadlines.
How to report expenses and benefits you provide to employees or directors.
Apply for a healthcare entitlement certificate (S1) if you’re paying UK National Insurance as a worker while resident in an EU country, Iceland, Liechtenstein, Norway or Switzerland.
Use your personal tax account to view and save your National Insurance number, download a letter confirming it, or use form CA5403 to get your number by post.
Your insurance must cover you for at least £5 million - check authorised insurers and how you can be fined
National Insurance - your National Insurance number, how much you pay, National Insurance rates and classes, check your contributions record.
How to get state healthcare if you live, work or study in Germany.
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
Use the payrolling benefits and expenses online service to show you’re collecting tax on benefits and expenses through your payroll.
Benefits that are available to you and how to apply for them.
If your employer pays for your medical insurance you can check what information HMRC holds, or tell us if it starts, stops or changes.
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. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.