We use some essential cookies to make this website work.
We鈥檇 like to set additional cookies to understand how you use 伊人直播, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Income Tax on payments from pensions, tax-free allowances, how you pay tax on pensions.
Business expenses you can claim if you're self-employed
Relief from Capital Gains Tax (CGT) when you sell your home - Private Residence Relief, time away from your home, what to do if you have 2 homes, nominating a home, Letting Relief
Find out if, and how, you need to register with HMRC when you start employing people.
When your company or organisation pays Corporation Tax - paying, reporting and dormant companies
Claim up to 拢10,500 off your employer's National Insurance (NI), who is eligible, how to claim using your payroll software.
Workplace pensions and automatic enrolment - how you're affected, how pensions are protected, what happens if you move job or go on maternity leave and how to opt out
Minimum working age and pay for children, how to apply for performance licences and what local council bylaws say about employing children, paying someone over 16
How to pay Class 1A National Insurance for employers, including a HMRC reference number, bank details, Faster Payments, CHAPS, Bacs, overseas payments and deadlines.
Employer guide to Statutory Maternity Pay (SMP) and Leave - rates, eligibility, notice period, form SMP1, recover statutory pay
Statutory Sick Pay (SSP) calculator - calculate SSP for an employee
Plan your retirement income - State Pension, improve your pension, pay National Insurance, check your State Pension age
Understand the letters and numbers in your employee's tax codes, know when to update someone's tax code
Employer guide to Statutory Sick Pay - SSP rates, form SSP1, eligibility, fit notes (formerly sick notes), recover statutory pay.
Accounts for Companies House and Company Tax Returns for HMRC - what you must send, deadlines, filing separately or together
As an employer, you might need to report any expenses or benefits you provide to employees - tax and National Insurance (NI) payments
Tell HMRC about changes to your PAYE company car or fuel benefit details
Download HMRC's free payroll software Basic PAYE Tools
What new employers need to do for PAYE, including choosing whether to run payroll yourself, paying someone for the first time and keeping records.
Claim capital allowances so your business pays less tax when you buy assets - equipment, fixtures, business cars, plant and machinery, annual investment allowance, first-year allowances.
Don鈥檛 include personal or financial information like your National Insurance number or credit card details.
To help us improve 伊人直播, we鈥檇 like to know more about your visit today. .