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 what certain terms mean that are connected to employee travel.
Find out about remuneration in non-cash form, for example, payments by intermediaries.
Forms P11 and P14/P60 (2013 to 2014) for PAYE software developers.
Forms P60 (2022 to 2023) for PAYE software developers.
Find out about exemptions for paid or reimbursed expenses, and what PAYE Settlement Agreements are.
What to do if an employer ceases, becomes insolvent, takes over an existing business, or makes employees redundant whilst paying sick pay.
Information for employers if you receive a reminder through PAYE Online because your payroll submission or payment is made late.
Check the availability and any issues affecting the Employers PAYE payment plan service.
Use this booklet to manually calculate contributions for employees who must pay National Insurance for current and previous tax years.
Forms P60 (2024 to 2025) for PAYE software developers.
Find out about the abolition of National Insurance contributions that apply from 6 April 2015 for employees between the ages of 16 and 21.
This is a guide for employers on changes to National Insurance contributions for apprentices aged under 25 applying from April 2016.
Find out more information on deductions for employee costs or expenses.
How to tax company mobile phones given to employees.
Find out about expenses for a spouse accompanying an employee on business trips.
Manually calculate if your payroll software or GOV.UK calculator does not calculate your employee’s payments.
Find out more information on calculations for the taxation of beneficial loan arrangements.
Find out if you need an agent services account (ASA) and an agent reference number to receive Income Tax or PAYE repayments for other people.
Find out what the reporting requirements are for an employer reimbursing or paying an employee’s non-exempt travel expenses.
Information about direct collection and direct payment schemes, used to collect tax or National Insurance contributions (NICs), or both.
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).