In this section:
- Starting the tax year: codes and forms
- Monthly/weekly payroll and form filling
- End-of-year tasks: annual return and form filling
- Non-standard paydays or moving paydays
- PAYE for special types of pay
- PAYE if your business closes or changes
- Pension payments and PAYE
- PAYE problems, checks, penalties and appeals
PAYE for special types of pay
Paying an employee on a 'free of tax' basisHow to operate PAYE if you pay an employee a fixed take-home amount each payday rather than a fixed gross amount
Tips, gratuities and service charges and PAYEWork out the right PAYE tax and NICs on tips your employees receive – direct from customers, paid by you, or through a tronc
PAYE for shares and other non-cash paymentsAn explanation of the rules for calculating and deducting the PAYE tax and NICs owed on ‘readily convertible assets’
Incentive awards and PAYEThe rules differ depending on whether an incentive award is cash or non-cash, and whether it’s provided by you or another business
Holiday pay and PAYEAn explanation of the different rules that apply if you pay holiday pay in advance or use certain holiday pay schemes
