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
How to work out National Insurance contributions if your employee has more than 1 job.
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 about different rules for entitlement for some employment types like agency workers, directors and educational workers.
Find out about the current rules for employee business travel and subsistence.
Use this form if HMRC has sent you a P11D(b) and you have not awarded taxable benefits and expenses to employees.
When to operate PAYE if your employee gets incentive awards from you or someone else.
Guidance setting out who can report payroll on paper, instead of online, and how to apply.
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.
How to tax mileage allowance payments and passenger payments for employee business travel.
Find out what benefits and expenses to report on form P11D or substitute form if you’re an employer.
Find draft forms that help software developers design payroll software.
Find guidance about the reports that intermediaries need to send to HMRC where they do not operate Pay As You Earn.
Find out more information on expenses, payments and benefits that are non-taxable.
Calculate how much you have to pay your furloughed employees for hours on furlough and how much you can claim back.
What travel expenses qualify for tax relief.
How to complete form P11D if you’re an employer and need to report end-of-year expenses and benefits for employees and directors.
Learn more about your responsibilities as a company director.
Find out what's different for PAYE when paying a pension recipient, commutation, lump sum arrears and other circumstances.
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.
Find out about the special tax rules that give extra tax relief for travel by some employees who work abroad, or come from abroad to work in the UK.
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 and requires JavaScript).