If you take on volunteers (which could include people that you offer work shadowing or work experience to for example), it is likely that you will make payments to them. It is important to understand how you should treat these for income tax and National Insurance (NIC) purposes and the ‘employer’ ...

The coronavirus (COVID-19) pandemic had far-reaching financial impacts on individuals and businesses across the UK, and indeed across the world. This page sets out some information for employers about the Coronavirus Job Retention Scheme. The scheme closed on 30 September 2021. However, this page ...

Penalties are fines issued by HMRC where a person has not done something they should have. They are generally charged for either not doing something at the correct time or not doing something accurately. Here we look at what might happen if you operate Pay As You Earn (PAYE) incorrectly.

In this section we look at some common pay elements and deductions. This includes separate guidance on the minimum wage, holiday pay, sick pay and auto enrolment.

In this section we look at the main activities associated with running a payroll, including making submissions to HMRC, paying your employee and paying HMRC.

At the end of the tax year, you will need to make your final submissions and deal with the relevant end of year documents. You will also need to get ready to start the new tax year. Here, we look at the various tasks you may have to deal with to complete the end of year process. We also look at the ...