Lucy Cohen

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  • Your responsibilities when Mazuma runs your payroll

    When Mazuma manages your payroll, we handle the calculations and reporting. However, as the employer, you remain legally responsible for making sure everything is accurate and paid on time.Payroll ...

  • Employer responsibilities and payroll deadlines

    Running payroll is a legal responsibility. Even if Mazuma processes your payroll, you remain responsible as the employer for making sure payments and deadlines are met.Below is a clear summary of w...

  • What is a tax code?

    A tax code is used by HMRC to tell an employer how much Income Tax to deduct from an employee’s pay.The tax code is applied through payroll and directly affects how much tax someone pays each payda...

  • Payroll taxes and deductions explained

    When you run payroll, money is deducted from an employee’s gross pay before they receive their net pay. Some deductions go to HMRC, some go to pension providers, and some may go elsewhere depending...

  • How payroll works

    How payroll works in simple termsPayroll is the process of paying employees and reporting the correct information to HMRC.Each time you pay someone, several things happen behind the scenes: Their g...

  • Registering as an employer with HMRC

    What does registering as an employer mean?In the UK, when you pay employees (or pay yourself as a director through payroll), you usually need to run PAYE. PAYE is HMRC’s system for collecting Incom...

  • What is the VAT Annual Accounting Scheme?

    The VAT Annual Accounting Scheme allows you to submit one VAT return per year instead of four quarterly returns.Instead of paying VAT based on each quarterly return, you make advance payments towar...

  • What is VAT Cash Accounting?

    VAT Cash Accounting is a way of working out when you pay VAT to HMRC.Under standard VAT accounting, you pay VAT based on the date on your invoice, even if your customer has not paid you yet.Under V...

  • What is the Flat Rate VAT Scheme?

    The Flat Rate VAT Scheme is a way of calculating VAT that is designed to simplify the process for small businesses.Instead of working out the exact VAT you owe on every sale and reclaiming the exac...

  • What is VAT

    VAT stands for Value Added Tax. It is a tax charged on most goods and services sold in the UK. If a business is registered for VAT, it must add VAT to its prices and pass that VAT on to HM Revenue ...