Accessibility links

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.

Outlining the NICs that are required to be paid by the self employed.

Aspects of voluntary NICs.

A guide to the Employment Allowance.

29 Jul 2025

Statistics published by HMRC have revealed that Capital Gains Tax (CGT) revenue fell by 18% in the 2023/24 tax year.