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PAYE, NICs and benefits

Essential advice for employers.

This section contains useful guides to key topics for employers.

What counts as a ‘van’ for tax purposes?

An overview of how company car tax is calculated, and how to save money.

A guide to reporting expenses and benefits.

The benefits of transferring income to your spouse or civil partner.

A guide to tax-free benefits and expenses payments for employers.

Details of the optional fixed rate expenses scheme.

Making sure your PAYE operation is compliant.

Ways for employers to save NICs.

A guide to Pay-As-You-Earn administration.

A guide to the Real Time Information payroll rules.

The legal requirements for payslips.

If you employ staff, you'll need to ensure you comply with the auto-enrolment regulations.

The rules governing pooled vehicles.

A guide to the Employment Allowance.

01 Apr 2026

The government's proposed tourist tax would constitute a £1.6 billion tax increase for holidaymakers, according to analysis by Oxford Economics.

31 Mar 2026

Small businesses are to be backed by new, stronger measures to tackle late payments, the government has announced.