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Find out about the current rules for employee business travel and subsistence.
How to work out the benefit charge for company vans available for private use.
Find out about the special tax rules that give extra tax relief for travel by some employees who work abroad, or come from abroad to work in the UK.
Use this guidance if you're an employer or are responsible for arrangements to share tips, gratuities and service charges in catering and service industries.
Work out the taxable amount of benefit to put through your payroll if something changes, such as an employee leaving.
How to tax mileage allowance payments and passenger payments for employee business travel.
What to do if an employer ceases, becomes insolvent, takes over an existing business or makes employees redundant whilst paying Statutory Maternity Pay.
What travel expenses qualify for tax relief.
Use this if your payroll software or the 51²è¹Ý calculator does not calculate your employee’s payments.
What you need to do when paying sick pay to an employee who’s pregnant, in legal custody, in a trade dispute, has overpaid or underpaid, or earns below the Lower Earnings Limit.
Find out if you need an agent services account (ASA), an agent reference number and advanced electronic signature to receive Income Tax or PAYE repayments for other people.
Find out what's different for PAYE when paying a pension recipient, commutation, lump sum arrears and other circumstances.
Find out how Income Tax is affected when an employee comes to work in the UK or leaves to work outside of the UK.
Find information about paying National Insurance contributions for company directors in current and previous tax years.
How to work out National Insurance contributions if your employee has more than 1 job.
Forms P60 (2024 to 2025) for PAYE software developers.
From 6 April 2015, employment intermediaries must use the template to send information about workers where they don't operate Pay As You Earn.
Guidance setting out who can report payroll on paper, instead of online, and how to apply.
Learn more about your responsibilities as a company director.
Find out about the abolition of National Insurance contributions that apply from 6 April 2015 for employees between the ages of 16 and 21.
Don’t include personal or financial information like your National Insurance number or credit card details.
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