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Find out about the rules when a benefit is provided as part of optional remuneration arrangements.
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.
From 6 April 2015, employment intermediaries must use the template to send information about workers where they don't operate Pay As You Earn.
Learn more about your responsibilities as a company director.
Find step-by-step help on what to do when an employee leaves, if you currently use Basic PAYE Tools to operate payroll.
Find out more information on how to get tax-free employer supported childcare.
Find out about exemptions for paid or reimbursed expenses that were previously covered by a dispensation.
Find out how to value company benefits for your employees.
Forms P60 (2023 to 2024) for PAYE software developers.
Find out what amount of tax relief your employee is entitled to for business journeys.
Manually calculate if your payroll software or GOV.UK calculator does not calculate your employee’s payments.
Use this guide to design employer substitute forms P60 for tax years 2024 to 2025 and 2025 to 2026.
Find out about the tax treatment of other types of travel and related expenses such as training courses, removal expenses, car parking and overnight expenses.
Use this booklet to manually calculate contributions for employees who must pay National Insurance for current and previous tax years.
Guidance highlighting the changes to Employer Supported Childcare.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Find out what employment types have different rules for entitlement to Statutory Paternity Pay.
Find out more information on how to work out the benefit charge for company car use.
Find out about non-cash benefits in connection with termination of employment or from employer-financed retirement benefits scheme
Use this guidance if your payroll software or Basic PAYE tool does not calculate your employee's payments.
Don’t include personal or financial information like your National Insurance number or credit card details.
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