Employee tax and National Insurance
How your salary is taxed when you're an employee - and how much you can earn before you start paying Income Tax and National Insurance

How your salary is taxed when you're an employee - and how much you can earn before you start paying Income Tax and National Insurance
Registering with HM Revenue and Customs when you start a business, Self Assessment, VAT and record keeping, plus key deadlines for self-employed tax
Use a simple checklist to find out whether you are employed or self-employed and next steps you need to take
Paying tax if you work on a casual, part-time or temporary basis - your rights and responsibilities
The paperwork and forms you get when you first start paying tax through PAYE, what records you need to keep and why - including forms P45, P46 and P60
Easy-to-follow explanations of Pay As You Earn tax forms, P45, P46, P60 and P11D - what they're for and what to do if you lose them
Benefits you get with your job - which are and aren't taxable, who pays the tax and how it's collected
How tips, service charges and bonuses are taxed, whether National Insurance contributions are due and when tips count towards the National Minimum Wage
Share incentive schemes - what they are, who can use them, their advantages and disadvantages and the difference between approved and unapproved schemes
When you need to register as an employer with HM Revenue and Customs, how to operate PAYE and your responsibilities regarding your employee's pay
How you pay tax and National Insurance contributions if you have a job and run your own business at the same time