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Basic information about the tax and National Insurance contributions treatment of business travel by employees.
Information for employers who pay casual employees working outdoors harvesting perishable crops, or as casual beaters for a shoot.
How to tax employee expenses for entertaining clients.
Find out about expenses for a spouse accompanying an employee on business trips.
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.
You need to realign the payment date of your FPS with the tax month or week if you reported it incorrectly or changed payday.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
PAYE procedures to follow if you pay holiday pay in advance or run a holiday pay scheme for your employees.
Information for employers if you receive a reminder through PAYE Online because your payroll submission or payment is made late.
Forms P60 (2024 to 2025) for PAYE software developers.
Information about direct collection and direct payment schemes, used to collect tax or National Insurance contributions (NICs), or both.
Find out about exemptions for paid or reimbursed expenses, and what PAYE Settlement Agreements are.
Use this booklet to manually calculate contributions for employees who must pay National Insurance for current and previous tax years.
Manually calculate if your payroll software or GOV.UK calculator does not calculate your employee’s payments.
Find out more information on how to work out the benefit charge for company car use.
Find out more information on deductions for employee costs or expenses.
Use P9X to find out which PAYE tax codes to change, how to change them and which codes to carry forward ready for the new tax year.
Find out about the tax treatment of expenses payments.
From 6 April 2015, employment intermediaries must use the template to send information about workers where they don't operate Pay As You Earn.
Don’t include personal or financial information like your National Insurance number or credit card details.
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