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OTS publishes an update on reports about simplifying everyday tax for smaller businesses and individuals.
A report on the tax complexities driven by hybrid working, including for periods where employees choose to work overseas.
Regular payroll tasks - record employee pay, calculate deductions, give payslips, report to and pay HMRC, view the balance of what you owe HMRC.
As an employer operating PAYE as part of your payroll, you need to…
Record your employees’ salary or wages in your payroll software. Include…
Your payroll software will calculate how much income tax and National…
You must give your employees and your ‘workers’ a payslip on or before…
Use your payroll software to send a Full Payment Submission (FPS) to tell…
Use your payroll software to send an Employer Payment Summary (EPS) as…
Every month you have to pay HM Revenue and Customs (HMRC): the tax and…
If you send a late Full Payment Submission (FPS) without a valid reason,…
You need to report more information on a Full Payment Submission (FPS) if:…
You can move your payday to a different day or change how often you pay…
The OTS has published a note evaluating its work on corporation tax and providing a stock take of its work on the taxation of self-employed people
OTS publishes an update on PAYE aspects of two of its recent reports.
Today the OTS has published a paper looking across the business lifecycle, recommending urgent work to simplify the business tax system and encourage growth.
Use the Check Employment Status for Tax (CEST) tool to find out if you, or a worker on a specific engagement, should be classed as employed or self-employed for tax purposes.
OSCAR is a cross government tool maintained by HM Treasury (HMT).
Overview of OTS work relating to simplifying tax reporting and payments for self-employed people.
Find out what records you must keep and how to keep them if you're registered for VAT.
Don’t include personal or financial information like your National Insurance number or credit card details.
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