Payroll and benefits

If you have employees, you'll almost certainly be required to operate PAYE to collect income tax and NI contributions. Our guide to the basics.

A guide to tax rules on employee benefits, including bonuses, commission, share schemes, childcare and employee gifts, and how they affect PAYE, payroll and P11D forms.

HMRC expect you to file pay information accurately and on time - and employees also won't be happy if they aren't paid correctly. Managing payroll.

Pay is an important issue for you and your employees. Incentive pay can form a key part of that offer if you get your incentive pay scheme right.

You are legally obliged to operate PAYE for any employee with an income above the lower earnings limit.

Find out about how RTI penalties could apply to your business, depending on how many people you employ in each PAYE scheme, in this HMRC factsheet.

Reviews of some of the UK's most popular payroll software. Best all-rounder, best for micro-startups and best for growth businesses

Tax advice for UK employers: how to claim Employment Allowance and reduce the amount of employer’s Class 1 NICs you pay.

The pros and cons of company cars for employers and employees; how to save tax paid on company cars.

Tony Shanks of Tax Rebate Services provides useful advice on how to make sure you and your employees aren't missing out on mileage tax allowances.

The Construction Industry Scheme (CIS) affects businesses involved in construction and some businesses which spend large amounts on construction.

When a company car or van or fuel for private use is made available to an employee, there is deemed to be a benefit in kind - which means you pay tax on it.

Tax rules when employing a family member in your business; including rules on employing your spouse and employing your children.