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Find information on how interest is charged on PAYE and Construction Industry Scheme (CIS) payments made late if you're an employer.
Find out about the benefits and facilities where special taxing rules apply.
Find out about the legal background to expenses payments and benefits received by directors and employees.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Find out more information on how to work out the benefit charge for company car use.
Find out what amount of tax relief your employee is entitled to for business journeys.
Find out about mini umbrella company fraud, including checks you should complete and how to report potential fraud.
Find out how to send an Employer Payment Summary (EPS) if you're an employer and your commercial software does not have this facility.
Calculate how much you have to pay your furloughed employees for hours on furlough and how much you can claim back.
Use these tables to find out if an employee's period of sick absence links with a previous one.
Work out the taxable amount of benefit to put through your payroll if something changes, such as an employee leaving.
Find out how to value company benefits for your employees.
Find guidance about the reports that intermediaries need to send to HMRC where they do not operate Pay As You Earn.
Use these rates and thresholds for the 2018 to 2019 tax year to run payroll or if you pay your employees expenses and benefits.
Find out about exemptions for paid or reimbursed expenses that were previously covered by a dispensation.
Find out what's different for PAYE when paying a pension recipient, commutation, lump sum arrears and other circumstances.
Find out about loans that count as qualifying loans.
Find out about the additional expenses rules for employees engaged on international work.
Find out what you need to do when an employee leaves, becomes sick, dies, or if the child is born early or dies.
Forms P60 (2023 to 2024) for PAYE software developers.
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