Registering for payroll taxes
There are no special rules for charities and payroll taxes. Like any other business, charities must register with HMRC when they start employing staff or using subcontractors for construction work. Full details of how to register can be found on the HMRC website.
As employers, charities might need to report any expenses or benefits they provide to employees and pay tax and National Insurance on them where applicable. You can find more information on the following payroll topics:
- Benefits in kind and expenses
- Payrolling of expenses and benefits
- Salary Sacrifice
- Payroll Giving
- Termination payments
- What is employment status?
- How do I determine employment status?
- Employment status and volunteers
- Making payments to volunteers
- Making payments to voluntary (unpaid) trustees or office holders
CTG does not provide tax advice and so the information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future.
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