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PAYE and real-time information

Expert commentary and practical guidance from ICAEW related to PAYE, Real-time information and the UK employment tax regime

In this section

Celebrating IR35’s 18th birthday

We’ve come a long way since the personal service company rules were introduced. Sarah Ghaffari considers recent developments, touching on public sector reform, the private sector – as well as a practical example – and where things might go next.

Scottish tax changes for 2018/19

Joanne Walker looks at the income tax aspects of the Scottish Budget for 2018/19, and what they mean for Scottish taxpayers, including the effect on tax rates and liabilities, interactions with the UK tax system and PAYE.

Finance (No. 2) Act 2017: a summary

Lindsey Wicks takes a look at what it contains, including information on income tax, investments, trading and property businesses, corporation tax, chargeable gains, domicile and overseas property, disguised remuneration, capital allowances, indirect taxes, reporting and record-keeping, avoidance and more.

The issues that come with cross-border employment

EY’s Seb Purbrick explains the issues to consider when an employee is seconded to the US, as international assignments can bring unwelcome complexity in terms of tax. Specifically this article focuses on the tax issues when an employee moves to work in the USA.

TAXtalk March 2018

In the March 2018 edition of TAXtalk, the panel discuss the Spring Statement, as well as IR35 and the looming end-of-year reporting obligations.

Employment tax round up - 2017

First broadcast 6 June 2017 - If you don’t know about the impact of Refresh for clients and agents and the myriad of other changes in place for 2017/18 hear from Kate Upcraft, payroll consultant and ICAEW’s Sarah Ghaffari for a whistlestop tour of a very busy year for employment tax.

NIC update

First broadcast 6 December 2016 - David Heaton (David Heaton Tax Ltd) and Caroline Miskin (ICAEW) discuss the latest changes and developments in NIC.

Employment, self-employment and intermediaries

Broadcast 3 June 2015. Find out about tax and NIC developments affecting employers and employees, especially the 2014 revisions to the rules on workers supplied by intermediaries.

Employment tax and NIC

An update on changes facing employers and their advisers, who are grappling with the challenges of running payroll under the new real time information regime. Broadcast 20 May.

TAXguide 03/18: Employment taxes round up

In TAXguide 03/18, Kate Upcraft answers a selection of the key questions raised by viewers of the Tax Faculty webinar "employment taxes round up", broadcast on 13 February 2018. Read a summary here, Tax Faculty members can download the full guide.

TAXguide 16/17: Employment intermediaries

David Heaton provides a comprehensive guide to the major changes to the structure of employment arrangements affecting employment intermediaries that were introduced in 2014 and 2015. Read a summary here, Tax Faculty members can download the full guide.


Non-domiciliary announcements made at summer budget 2015

TAXguide 05/15

Company Directors - PAYE Real Time Information

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Income from employment 1

Introduces the rules of UK employment taxation with reference to the Income Tax (Earnings and Pension) Act 2003. The chapter looks at the basis of assessment, deductible expenses, PAYE, and tax-efficient employee incentive schemes.

Payment of PAYE and NIC

A short summary of the general principles of PAYE and NIC payments, with a note on quarterly installments.

Pay as you earn and the collection of national insurance contributions.

This chapter explains the principles and procedures of PAYE and NICs, including the penalties for late submission of documents or payments.

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ICAEW Rep 40/18

Modern working practices and off payroll working

ICAEW Rep 15/18

PAYE: real time information post implementation review

ICAEW Rep 16/18

Termination payments guidance on new tax NIC rules

ICAEW Rep 143/17

F2B17-19 Clause 11-12 Schedule 1-2 Disguised remuneration

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