Updated : 2026-11-09T13:53:41Z
Guidance: Employers PAYE payment plan: service availability and issues
Updated : 2026-11-09T13:47:08Z
Mergers and acquisitions
Updated : 2026-11-09T13:12:59Z
Penalties and interest
Updated : 2026-11-09T13:12:59Z
Annex 5 — background information
Updated : 2026-11-09T13:12:59Z
Annex 1 — payrolling examples for different scenarios
Updated : 2026-11-09T13:12:59Z
Reporting Class 1A National Insurance contributions
Updated : 2026-11-09T13:12:59Z
Payment reference numbers
Updated : 2026-11-09T13:12:59Z
Annex 2 — payrolling examples for loans and accommodation (non-mandatory benefits)
Updated : 2026-11-09T13:12:59Z
Termination payments
Updated : 2026-11-09T13:12:59Z
Annex 3 — draft legislation
Updated : 2026-11-09T13:12:59Z
Corrections and adjustments
Updated : 2026-11-09T13:12:59Z
Annex 4 — additional benefits in kind fields to be included on Full Payment Submissions
Updated : 2026-11-09T13:12:59Z
If you stop trading
Updated : 2026-11-09T13:12:59Z
Third party benefit providers
Updated : 2026-11-09T13:12:59Z
If the full amount of tax cannot be collected within a pay period or tax year
Updated : 2026-11-09T13:12:58Z
Getting ready for mandatory payrolling of benefits in kind
Updated : 2026-11-09T13:12:58Z
Common payrolling scenarios
Updated : 2026-11-09T13:12:58Z