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Information on mileage allowance payments for vehicles owned by employees, and passenger payments.
Find out what benefits and expenses to report on form P11D or substitute form if you鈥檙e an employer.
Find step-by-step help to install Basic PAYE Tools onto your computer and set up employer and employee details.
How to tax a beneficial loan arrangement for a director or employee.
Find out what to do with your payroll and PAYE reference numbers if your business changes but does not cease to trade.
Find out about tax and fuel benefit for company cars and vans.
Forms P60 (2024 to 2025) for PAYE software developers.
Find out more information on relocation expenses and benefits that qualify for exemption.
Use these tables to check your employee started with you in time to qualify for maternity pay.
PAYE procedures to follow if your employees get tips at work through a central pool called a tronc.
Find out more information on expenses, payments and benefits that are non-taxable.
How to tax mileage allowance payments and passenger payments for employee business travel.
Find out how to send an Employer Payment Summary if you're an employer using Basic PAYE Tools or if your commercial payroll software does not have this option.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
How to work out the benefit charge for company vans available for private use.
Find out about different rules for entitlement for some employment types like agency workers, directors and educational workers.
Find information on how interest is charged on PAYE and Construction Industry Scheme (CIS) payments made late if you're an employer.
Find guidance about the reports that intermediaries need to send to HMRC where they do not operate Pay As You Earn.
Find out how to report employee or director car benefits to HMRC where car and fuel benefits are payrolled.
When to operate PAYE if your employee gets incentive awards from you or someone else.
Don鈥檛 include personal or financial information like your National Insurance number or credit card details.
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