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Tell HMRC if you stop employing people, cancel your PAYE scheme, report a temporary gap in paying staff

Your pay - your payslip, performance-related pay, deductions and how to work out your weekly pay

• Overview

  When you start work, your employer should tell you how much you’ll be paid…

• Working out your pay

  Knowing how to work out your weekly pay is important because it’s used to…

• Pay calculations if you work shifts or get bonuses

  If your pay or working hours vary from week to week, the calculations for…

• Performance-related pay

  Your employer should base your performance-related pay on clear,…

• Deductions from your pay

  Your employer is not allowed to make deductions unless: it’s required or…

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

• What a termination payment is

  When you leave a job, you may get a ‘termination payment’ from your…

• What you pay tax and National Insurance on

  What you pay tax and National Insurance on depends on what’s included in…

• How tax and National Insurance are deducted

  Any tax and National Insurance due on your termination payment will be…

How HMRC uses debt enforcement powers, debt collection agencies and what happens if you live abroad when you do not pay your tax bill.

• Updated: 16 August 2024

Debts you owe (for example court fines, rent or Council Tax) can be deducted from your benefits – sometimes called third party deductions or Fuel Direct

When debt payments can be taken from your wages, changing how much you pay, paying it off early, and reporting a change to your circumstances

How to issue a winding up petition - forms and fees to wind up a company to recover any money you're owed.

What happens if your company cannot pay its debts and is given a court judgment, statutory demand or winding-up order by your creditors

Lays-offs and short-time working - pay, rights, temporary lay-off, redundancy, taking on extra work, claiming Jobseeker's Allowance, short-time regulations and payments

What to do if you receive a county court judgment (CCJ) - how to get it set aside or change what you pay, what happens if you do not pay, how to search the register. Includes information from the withdrawn...