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Tax and reporting rules for employers providing bonus payments to employees
As an employer providing bonus payments to your employees, you have…
What you have to deduct, pay and report to HM Revenue & Customs (HMRC)…
The following guides contain more detailed information: PAYE income in…
The Christmas Bonus is a one-off tax-free £10 payment to people who get certain benefits - what you'll get, eligibility, how to claim
The Christmas Bonus is a one-off tax-free £10 payment made before…
The Christmas Bonus is a one-off payment of £10. If you get more than one…
To get a Christmas Bonus you must be present or ‘ordinarily resident’ in…
You do not need to claim the Christmas Bonus - you should get it…
If you’re part of a married couple, in a civil partnership or living…
Tax and reporting rules for employers providing Christmas bonuses.
As an employer providing Christmas bonuses to your employees, you have…
You may have to report any Christmas bonuses to HM Revenue and Customs…
The amount you need to report depends on the type of bonus you provide.…
The following guides contain more detailed information: Christmas presents…
Find out about tax avoidance schemes used by some businesses to provide tax free or tax reduced rewards to their employees.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
Find out about the updated SAYE Bonus Rate Mechanism.
Tax advantages on employee share schemes including Share Incentive Plans, Save As You Earn, Company Share Option Plans and Enterprise Management Incentives
Find out about the Save As You Earn (SAYE) bonus rates and early leaver rates that apply from 18 August 2023.
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