PAYE and Payroll
Crossleys Chartered Certified Accountants

PAYE and Payroll

  • Site to Register New Employer for PAYE
  • Form FBI 2 - Appointment of Agent for PAYE Purposes
  • File nil PAYE payslip
  • Form P46 - PAYE notice of new employee
  • PAYE/National Insurance late payment penalties
  • PAYE/National Insurance payments and deadlines
  • Penalties for late filing: P35, P14, P11D(b)
  • HMRC Info for Individuals & Employees
  • HMRC Info for Employers

    Employee Leaving

  • When an employee leaves, retires or is made redundant

    Childcare Costs

  • Notes on Childcare
  • Leaflet IR115 Childcare and Childcare Vouchers

    Statutory Maternity Pay

  • Leaflet E15 Employer Helpbook for Statutory Maternity Pay

    Statutory Sick Pay

  • Leaflet E14 Employer Helpbook for Statutory Sick Pay
  • Reclaiming of SSP by Employers.

    Business Motoring

    Mileage Rates for Employees' Business Travel

  • Business mileage in car owned by employee
  • Business mileage in company car

    Company Cars and Company Vans

  • HMRC Notes on Company Cars
  • HMRC Notes on Company Vans

    Benefits In Kind

  • HMRC Leaflet 480 on Benefits In Kind
  • Trivial Benefits

    Travel and Subsistence

  • HMRC Leaflet 490 on Travel and Subsistence
  • Travelling expenses: employees working abroad: expenses that may be deducted (EIM34003)

    National Minimum Wages

  • Notes re minimum wage
  • Minimum wage rates

    Statutory Redundancy Pay

  • Notes Re Statutory Redundancy Pay

    Student Loan Deductions

  • Student Loan deduction tables