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This tax information and impact note is about the calculation of the taxable value of an asset that is made available to an employee.
Call or write to HMRC for tax advice if you're a non-UK resident and have been employed in the UK for up to 3 years
What to do about tax and National Insurance if you pay an employee free of tax.
Findings of the Small Business Survey 2021 on the performance of businesses with no employees.
If you're an employer and provide expenses or benefits to employees or directors, you might need to tell HMRC and pay tax and National Insurance on them
Ad hoc statistical analysis 2011 quarter 2: Proportion of employees leaving a paid job before 24 months.
Request for salary information for employees at the HCA
Findings of the Small Business Survey 2022 on the performance of businesses with no employees.
Important measures of employee earnings, using data from the Annual Survey of Hours and Earnings (ASHE). Figures are presented mainly for full-time employees, although some detail for part-time workers is also included.
This research helps us to understand health and work, what helps sickness absentees return to work and informs the Fit for Work strategy.
Tax and reporting rules for employers who make assets available to employees
Find out how to work out and make PAYE deductions for employees who come to work in the UK.
Quantitative research exploring the incidence and nature of non-taxable benefits in kind received by employees in the UK.
Request for information regarding the current pay of your employees and the pay increases awarded to employees and management
Findings of the Small Business Survey 2019 on the performance of small and medium-sized businesses with no employees.
How to work out National Insurance contributions if your employee has more than 1 job.
Annual returns for Employees Representatives, as submitted to the Certification Office from 2013.
Employment Tribunal decision.
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