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Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Step-by-step help on downloading and installing Basic PAYE Tools onto your computer.
Use the online service if you're a sole trader or landlord to sign up voluntarily for Making Tax Digital for Income Tax and find out what to do next.
When to operate PAYE if your employee gets incentive awards from you or someone else.
How to tax mileage allowance payments and passenger payments for employee business travel.
How to work out the benefit charge for company vans available for private use.
Find out more information on expenses, payments and benefits that are non-taxable.
What travel expenses qualify for tax relief.
What you need to do when paying sick pay to an employee who’s pregnant, in legal custody, in a trade dispute, has overpaid or underpaid, or earns below the Lower Earnings Limit.
Check the availability and any issues affecting the PAYE online service.
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.
How to work out National Insurance contributions if your employee has more than 1 job.
Use this if your payroll software or the GOV.UK calculator does not calculate your employee’s payments.
Find out about different rules for entitlement for some employment types like agency workers, directors and educational workers.
PAYE procedures to follow if your employees get tips at work through a central pool called a tronc.
Find out about the rules when a benefit is provided as part of optional remuneration arrangements.
Use this guidance if you're an employer or are responsible for arrangements to share tips, gratuities and service charges in catering and service industries.
Find information about paying National Insurance contributions for company directors in current and previous tax years.
What to do if an employer ceases, becomes insolvent, takes over an existing business or makes employees redundant whilst paying Statutory Maternity Pay.
Find out how to operate PAYE if you pay your employees with assets that can be sold or cashed in, like stocks, shares or cryptoassets.
Don’t include personal or financial information like your National Insurance number or credit card details.
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