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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.

30 Mar 2026

The government has confirmed it will review approved mileage rates for business users ahead of a future Budget.

27 Mar 2026

HMRC is urging families to sign up for Tax-Free Childcare (TFC) before booking their Easter holiday childcare.