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Use this if your payroll software or the GOV.UK calculator does not calculate your employee’s payments.
Tax and reporting rules for employers who provide transport subsistence expenses for employees.
As an employer paying your employees’ travel costs, you have certain tax,…
You’ll be exempt from reporting or paying anything if the cost is for: a…
You must report your employees’ travel to HM Revenue and Customs (unless…
The following guides contain more detailed information: travel expenses…
Tax and reporting rules for employers covering the costs of subscriptions and professional fees
As an employer covering the cost of your employees’ subscriptions and…
You don’t have to report anything to HM Revenue and Customs (HMRC) or pay…
If any of the subscriptions or fees you cover aren’t exempt, you may have…
The following guides contain more detailed information: professional fees…
Manually calculate if your payroll software or GOV.UK calculator does not calculate your employee’s payments.
Calculate the deemed employment payment for private sector engagements where the off-payroll working rules (often known as IR35) apply.
Find out about different rules for entitlement that affect some employment types, including agency workers, directors and educational workers.
Reclaim Statutory Maternity, Paternity, Adoption, Parental Bereavement Pay and Shared Parental Pay, find out about Small Employers’ Relief and get help if you cannot afford payments.
Tax and reporting rules for employers who make assets available to employees
Tax and reporting rules for employers providing company cars, including fuel
How to calculate your employee's Statutory Sick Pay if you cannot use the GOV.UK calculator.
Check if you’re paying a worker the National Minimum Wage, the National Living Wage or if you owe them payments for the previous year.
Agricultural Sick Pay means you're paid wages while you're sick - can you get it, how to claim, what you'll get
What to do when paying maternity pay if an employee leaves, becomes sick, dies, or is awarded a pay rise.
Calculate how much you have to pay your furloughed employees for hours on furlough and how much you can claim back.
Find out how to manually calculate Statutory Maternity Pay if your payroll software or the GOV.UK calculator does not work out your employee’s payments.
Tax and reporting rules for employers providing meals for employees and directors
Tax and reporting rules for assets bought, sold or given
If your business pays the cost of an employee's mobile phone - what you must report to HMRC and what taxes and National Insurance are due
How to claim Corporation Tax relief when your limited company donates money, land, property or shares to charity
Tax and reporting rules for employers providing clothing expenses and benefits, including uniforms and protective clothing
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