Search all content on GOV.UK

Annual accounting and VAT - eligibility, thresholds, returns and payment deadlines and joining or leaving the scheme

• Overview

  Usually, VAT-registered businesses submit their VAT Returns and payments…

• Join or leave the scheme

  You must be eligible to join the scheme. How to join You can join the…

• Eligibility

  You can join the Annual Accounting Scheme if: you’re a VAT-registered…

• Return and payment deadlines

  Check your VAT Return and payment deadlines in your HM Revenue and Customs…

Employment Appeal Tribunal Judgment of Judge Beard on 7 January 2025.

• Updated: 7 January 2025

Your employee can take Shared Parental Leave (SPL) if they're eligible and they or their partner ends their maternity or adoption leave early - eligibility, entitlement, starting SPL, splitting blocks of leave and record keeping

• Overview

  Employees may be able to get Shared Parental Leave (SPL) and Statutory…

• Eligibility

  Sometimes only one parent in a couple will be eligible to get Shared…

• Entitlement

  If an employee is eligible and they or their partner end maternity or…

• Starting Shared Parental Leave

  For Shared Parental Leave (SPL) to start, the mother or adopter must do…

• Blocks of leave

  An employee taking Shared Parental Leave (SPL) can split their leave into…

• Record keeping

  You must keep records for HM Revenue and Customs (HMRC), including: the…

• Help with statutory pay

  For financial help with statutory pay, you can: reclaim payments (usually…

Employer guide to Statutory Paternity Pay or Leave - entitlement, eligibility, notice period, forms SC3 and SPP1, recover statutory pay.

You can start Shared Parental Leave (SPL) and Statutory Shared Parental Pay (ShPP) if you're eligible and you or your partner ends your maternity or adoption leave early - eligibility, entitlement, starting SPL and splitting blocks of leave

Check if you’ll pay tax or National Insurance on the 'termination payment' you may get when leaving a job.

Guidance on making employees' student loan and postgraduate loan deductions in different circumstances.

• Updated: 6 April 2024

Holiday entitlement or annual leave - information for employers and workers on entitlement, calculating leave, taking leave, accruing leave and disputes

How benefits, charges and payments of pension to Chapter 1 members are affected by the public service pensions remedy (also known as McCloud).

• Updated: 5 October 2023

You might be able to get Income Tax back or pay less tax if you make maintenance payments to an ex-spouse or civil partner.