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Payments to employees

  1. Overview
  2. Directors
  3. Holiday pay and advance payments
  4. Benefit in Kind (BIK)
  5. Shadow payroll

Overview

PAYE modernisation will not affect how payments to your employees are taxed. There may be some changes to how you report these payments. This section will provide information on how to deal with certain payments to employees.

Next: Directors

Published: 22 November 2023 Print this page

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