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
Find out about the private use of company cars and vans and when a benefit charge is incurred.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
How to tax living accommodation given to employees.
Find out information about employee incidentals overnight expenses for business travel.
Find out what to do with your payroll and PAYE reference numbers if your business changes but does not cease to trade.
Calculate contributions for employees who must pay National Insurance for current and previous tax years.
How to tax a beneficial loan arrangement for a director or employee.
What to do about tax and National Insurance if you pay an employee free of tax.
Guidance on eligibility, how to claim, connected companies, charities, care and support workers and single-director companies.
Form P46 (Expat) for PAYE software developers.
Find out about tax and fuel benefit for company cars and vans.
Information on mileage allowance payments for vehicles owned by employees, and passenger payments.
Find out about detailed Pay As You Earn (PAYE) and National Insurance contributions for current and previous years if you're an employer.
Find out how to report employee or director car benefits to HMRC where car and fuel benefits are payrolled.
Find out about changes to the rules and extra checks you’ll need to make to see if you can still claim.
Find out if you're an employment intermediary and what you need to do to make sure your worker's tax and National Insurance is paid correctly.
Get step by step help on using Basic PAYE Tools, including how to send your final payroll report and amending or correcting details.
Find out more information on relocation expenses and benefits that qualify for exemption.
Find out about the current rules for employee business travel and subsistence.
Use these tables to check your employee started with you in time to qualify for maternity pay.
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).