United Kingdom Useful Links 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

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

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

Overview
Further guidance

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)

Overview
Manually calculate employee SAP payments

Statutory Paternity Pay (SPP)

Overview
Manually calculate employee SPP payments

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

Forms and Guidance

P11D and Working Sheets
P11D (online form)
P11D(b)
480 (Expenses and Benefits)
490 (Employee travel)
CWG5 (Class 1A NICs on benefits in kind)
A to Z of Benefits and Expenses
P11D Guide

Other

Calculate holiday entitlement
Statutory Sick Pay: employee fitness to work
Right to request flexible working: application form
What payroll information to report to HMRC
Running payroll in the UK
Expenses and benefits guidelines
Sick Pay in the UK
Holiday leave in the UK
Sick Leave
Maternity benefits
Employer contributions to Maternity
Maternity and paternity calculator for employers
Flexible working
National Archives
Basic income tax
National Insurance classes
Employer payroll guide
Workplace Pensions
PAYE Online for employers
Expenses and benefits for employers
Employee tax codes

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

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

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

Overview
Further guidance

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)

Overview
Manually calculate employee SAP payments

Statutory Paternity Pay (SPP)

Overview
Manually calculate employee SPP payments

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

Forms and Guidance

P11D and Working Sheets
P11D (online form)
P11D(b)
480 (Expenses and Benefits)
490 (Employee travel)
CWG5 (Class 1A NICs on benefits in kind)
A to Z of Benefits and Expenses
P11D Guide

Other

Calculate holiday entitlement
Statutory Sick Pay: employee fitness to work
Right to request flexible working: application form
What payroll information to report to HMRC
Running payroll in the UK
Expenses and benefits guidelines
Sick Pay in the UK
Holiday leave in the UK
Sick Leave
Maternity benefits
Employer contributions to Maternity
Maternity and paternity calculator for employers
Flexible working
National Archives
Basic income tax
National Insurance classes
Employer payroll guide
Workplace Pensions
PAYE Online for employers
Expenses and benefits for employers
Employee tax codes