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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

Practical guidance

ICAEW's Tax Faculty produces TAXguides to provide practical support on technical areas of tax

TAXguide 02/20 Employment Allowance from April 2020

From April 2020, employers who together with their connected companies have aggregate Class 1 secondary NIC liability of £100,000 or more in the preceding tax year cannot claim employment allowance (EA). EA also becomes de minimis State Aid.

TAXguide 15/19: Employment Allowance from April 2020

From April 2020, employers who together with their connected companies have aggregate Class 1 secondary NIC liability of £100,000 or more in the preceding tax year will no longer be able to claim employment allowance (EA). EA will also become de minimis State Aid.

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.

TAXguide 08/15

Non-domiciliary announcements made at summer budget 2015

HMRC needs more resource to rebuild the UK's tax system

ICAEW welcomes HMRC’s vision of a more flexible and responsive tax system outlined in the Tax Administration Framework Review but warns that significant challenges, such as creating a single identifier for taxpayers and consolidation of tax systems, can only be met if HMRC is properly resourced.

ICAEW technical round-up: Q2 2021

This quarter’s top technical stories on ICAEW Insights include more information on the government’s proposed audit and corporate governance reforms, the OTS review on moving tax year end and the relaunching of HMRC’s agent dedicated line.

Using data from third parties could simplify tax, says OTS

In its latest report the Office of Tax Simplification concludes that tax reporting might be made easier for taxpayers if third parties were required to provide information to HMRC. The Tax Faculty considers the report and what steps would be needed to make this use of third-party data a reality?

ICAEW technical round-up: June 2021

This month’s top technical stories include more information on the government’s proposed audit and corporate governance reforms, the OTS review on moving tax year end and the relaunching of HMRC’s agent dedicated line.

Webinars and recordings

Employment taxes update 2021

This webinar Kate Upcraft will provide an update on the key changes in employment tax for 2021.

Off-payroll working

In this webinar we unpick the finalised legislation in FA 2020, and HMRC’s latest guidance.

Off-payroll working 2020

Steve Wade provides guidance on the implementation of the new off-payroll working rules due to come into effect in April 2021.

Bloomsbury Core Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Core Accounting and Tax Service.

PAYE procedures

A chapter outlining the pay as you earn (PAYE) system and related national insurance contribution (NIC) procedures.

Remuneration strategies

Chapter containing advice on remuneration strategies and tax planning, written for anyone who advises or runs a family or owner-managed company.

Pay as you earn (PAYE)

A chapter on Pay as you earn (PAYE), covering tax issues relating to UK employers and their staff.

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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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Representations

ICAEW REP 66/21 Timely payment

In responding to HMRC's call for evidence on timely payment, ICAEW argues that earlier payment of income and corporation tax should not be considered until the economy has recovered and that earlier payment should not be based on in-year estimates without HMRC first demonstrating that they can be a reliable basis for earlier payment.

ICAEW REP 65/21: Tax Administration Framework Review

In responding to HMRC's consultation on the Tax Administration Framework Review ICAEW argues that the starting point of such tax reform should be significant simplification of the underlying tax rules and that HMRC needs to be given the resources and funding to give it the capacity to take on such a major piece of work.

Further support

Useful links

Some resources that we link to may pre-date the latest amendments to the relevant tax regulations. While these links contain useful information, please treat them with appropriate caution.

Find payroll software

Information on free and paid-for software for managing payroll and reporting in real time (RTI) that has been tested and recognised by HMRC.

PAYE on GOV.UK

Comprehensive hub with links to government guidance for employers covering a wide range of practical topics, including registering and starting PAYE and payroll, regular and annual payroll tasks, paying HMRC, expenses and benefits, special types of employee pay, statutory pay and leave.

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