United Kingdom Useful Links
A plethora of useful payroll-related information and downloads for those involved in UK payroll processing:
Processing Payroll
- Register as an employer
- Employing staff for the first time
- Right to work in the UK
- Tell HMRC about a new employee
- Running payroll
- PAYE and payroll
- Find payroll software
- HMRC’s Basic PAYE Tools
- Paying PAYE to HMRC
You could probably insert links to HRComparison here.
Payroll Reporting
- Payroll information to report to HMRC
- Annual reporting and tasks
- Penalties for late reporting
Income Tax
- Overview (rUK Taxpayers)
- Overview (Scottish Taxpayers)
- National Insurance and tax after State Pension age
- Tax Authority
- Ministry of Finance (referred to as H.M. Treasury or simply the Treasury)
Rates and Allowances
- Tax Codes
- Understanding tax codes
- Income Tax Rates and Personal Allowances
- Marriage Allowance
- Married Couple’s Allowance
- Blind Person’s Allowance
- Transfer of Surplus Income Tax Allowances
- Income over £100,000
- Estimate annual tax liability
Forms and Booklets
- P9X (codes to use from the start of the tax year)
- Starter Checklist
- Repayment Claim for Non-Residence in the UK (R43)
- Repayment Claim for Tax deducted from Savings and Investments (R40)
- Taxable Pay Tables (Manual Method)
- Tables A (Pay Adjustment Tables)
- CWG2 (Further guide to PAYE and NICs)
- HMRC internal PAYE Manual
National Insurance
- Overview
- Deferring National Insurance
- National Insurance and tax after State Pension age
National Insurance Number
- Apply for a National Insurance Number
- Find a lost National Insurance Number
- Check the National Insurance History
Booklets
- CA38 (Standard Table Letters A, H, J, M and Z)
- CA40 (Employee-only Contributions)
- CA41 (Reduced-Rate Table Letters B and C)
- CA42 (Foreign-going mariners and deep-sea fisherman)
- CA44 (Company Directors)
- CWG2 (Further guide to PAYE and NICs)
- HMRC internal National Insurance Manual (NIM).
Employment Allowance
Apprenticeship Levy
- Overview
- HMRC internal Apprenticeship Levy Manual
Statutory Payments
Statutory Sick Pay (SSP)
- Overview
- Agricultural Sick Pay
- Agricultural Sick Pay (Scotland)
- Manually calculate employee SSP payments
Statutory Maternity Pay (SMP)
- Overview
- Maternity Allowance
- Maternity (technical guidance)
- Manually calculate employee SMP payments
Statutory Adoption Pay (SAP)
Statutory Paternity Pay (SPP)
Statutory Shared Parental Pay (ShPP)
- Overview
- Good Practice Guide (Labour Relations Agency Northern Ireland)
- Good Practice Guide (ACAS Great Britain)
Forms and Tables
- SSP linking tables
- SSP1 (Great Britain)
- SSP1 (Northern Ireland)
- SMP table of dates for employee entitlement)
- SMP1 (Great Britain)
- SMP1 (Northern Ireland)
- SAP table of dates for employee entitlement
- SAP1 (UK-wide)
- SPP (birth) – table of dates for employee entitlement
- SPP (adoption) – table of dates for employee entitlement
- SPP1 (UK-wide)
- HMRC Statutory Payment Manual
Pensions
- The Lifetime and Annual Allowance (Rates and allowances)
- Pension scheme administration
- Income Tax relief on pension contributions (The Pensions Advisory Service)
- Income Tax and pensions
- National Insurance and pensions
- Overseas pensions schemes
- Workplace pensions (The Pensions Regulator)
- HMRC Pensions Tax Manual
Student Loans
- SL3 (Student Loan Deduction Tables)
- Guidance for employers
- HMRC Collection of Student Loans Manual
Benefits and Expenses
- UK (Guidance)
- Payrolling Benefits
- PAYE Settlement Agreements (PSAs)
- Advisory Fuel Rates