Need to know
HMRC contact information
- Helpsheets and support
HMRC contact information, including telephone numbers, online options and postal addresses, together with tips.
UK tax rates, allowances and reliefs
- Helpsheets and support
ICAEW’s Tax Faculty provides links to help practitioners find the latest tax rates, allowance and reliefs.
Hard choices for national insurance
- Thought leadership report
How can we more closely align income tax and NIC, and why is this important?
Tax Faculty
- Promotional material
Tax is a fast-moving and ever-changing world. Our expert staff and volunteers, and consultation work with government, means we can bring you the latest developments and expert opinions. Join today to access our resources and keep on top tax form.
Practical guidance
ICAEW's Tax Faculty produces TAXguides to provide practical support on technical areas of tax.
Exclusive
TAXguide 08/24: Payrolling of benefits-in-kind and expenses webinar Q&As
- Technical release
- 09 Dec 2024
This TAXguide provides answers to questions asked in a webinar on payrolling of benefits-in-kind (PBIK) delivered by ICAEW’s Tax Faculty on 16 October 2024.
Exclusive
TAXguide 05/24: Payroll and reward update webinar Q&As
- Technical release
- 20 May 2024
ICAEW's Tax Faculty hosted a payroll and reward update webinar on 10 April 2024. Answers to questions asked during the webinar are provided in this TAXguide.
Exclusive
TAXguide 05/23: Tax relief for pension contributions – recent changes
- Technical release
- 24 Aug 2023
Explaining top ups for low earners in net pay arrangement schemes and the digitalisation of top up claims by pension scheme administrators for relief at source pension schemes.
Exclusive
TAXguide 04/23: Payroll and rewards update 2023 – Q&A
- Technical release
- 03 Jul 2023
ICAEW's Tax Faculty hosted a payroll and rewards webinar on 16 April 2023. This TAXguide shares to the answers raised at that webinar covering topics such as rates, thresholds, payroll, P11Ds, pension contributions and residence.
Features and articles
Paying workers over the festive period
- Article
- 10 Dec 2024
HMRC has published guidance on applying real time information (RTI) and auto-enrolment rules to working arrangements over the Christmas holidays.
Member Insights: October/November 2024
- Article
- 28 Nov 2024
The Autumn Budget met with much criticism by members, with the impact of employers’ national insurance and the national living wage dominating feedback. Meanwhile, announcements on business rates and incentives for growth were conspicuous by their absence.
Public finances fall short as Chancellor defends tax rises
- Article
- 21 Nov 2024
The first monthly public sector finance release following the Autumn Budget confirms how much reliance the Chancellor is placing on tax rises to stabilise the public finances.
Help ICAEW tackle PAYE liabilities and payments discrepancies
- Article
- 15 Nov 2024
ICAEW’s Tax Faculty is asking employers to provide details on a confidential basis of discrepancies between their records and HMRC’s pay as you earn (PAYE) liabilities and payments records.
Exclusive
What are the managed service company rules?
- Article
- 01 Nov 2024
In the first of two articles exploring the managed service company rules, David Kirk looks at the definition of an MSC and explains the consequences of falling within the scope of the rules.
Technical round-up: October 2024
- Article
- 31 Oct 2024
This month’s top stories feature eight Budget updates covered by ICAEW’s Tax Faculty, a list of software products that are now ready for MTD ITSA, and new VAT guidance for private schools.
Budget updates on manifesto commitments
- Article
- 30 Oct 2024
The government has provided updates on some of the key measures included in the Labour Party’s general election manifesto, including the taxation of “non-doms” and charging VAT on services provided by private schools.
National insurance increases for employers announced in Budget
- Article
- 30 Oct 2024
From April 2025, employers will pay national insurance contributions (NIC) on an employee’s earnings above £5,000 at the rate of 15%. The employment allowance will be increased to £10,500 per year to help smaller businesses.
Webinars and recordings
Payroll and rewards 2024 webinar slides
- Webinar
- 12 Apr 2024
- PDF (1,677kb)
Slides accompanying the Tax Faculty Payroll and Rewards webinar, broadcast on 10 April 2024.
Tax in Practice - April 2023
- Webinar
- 26 Apr 2023
Join the Small Practitioners Community, ICAEW Tax Faculty and guest speaker Rebecca Benneyworth as they talk about HMRC service performance and ADL restrictions, MTD ITSA small business review, change to HMRC digital services, tax consultations and more.
Exclusive
Employment taxes update 2022
- Webinar
- 26 Jan 2022
In this webinar from the Tax Faculty, employment tax experts Kate Upcraft and Ian Holloway provide an update on the key changes in the employment tax arena for 2022.
National Minimum Wage
- Webinar
- 29 Nov 2021
This webinar from the Tax Faculty provides NMW worker definitions, NMW pay definitions, NMW hours definitions and what deductions from pay count for NMW.
Exclusive
Employment taxes update 2021
- Webinar
- 25 May 2021
This webinar Kate Upcraft will provide an update on the key changes in employment tax for 2021.
Exclusive
Off-payroll working
- Webinar
- 24 Nov 2020
In this webinar we unpick the finalised legislation in FA 2020, and HMRC’s latest guidance.
Bloomsbury Accounting and Tax Service
Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 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 Accounting and Tax Service.
Exclusive
Providing shares to employees
- eBook chapter
- 2024
- Peter Rayney
- Tax Planning for Family and Owner-managed Companies
Chapter containing advice on providing shares to employees, written for anyone who advises or runs a family or owner-managed company.
Exclusive
Remuneration strategies
- eBook chapter
- 2024
- Peter Rayney
- Tax Planning for Family and Owner-managed Companies
Chapter containing advice on remuneration strategies and tax planning, written for anyone who advises or runs a family or owner-managed company.
Exclusive
Personal service companies and off-payroll working
- eBook chapter
- 2024
- Peter Rayney
- Tax Planning for Family and Owner-managed Companies
Chapter containing advice on personal service companies and off-payroll working, written for anyone who advises or runs a family or owner-managed company.
Exclusive
PAYE procedures
- eBook chapter
- 2024
- Ben Hancock, Helen Hargreaves, Tim Kelsey, Mike Nicholas, Kate Upcraft, Val Woodland
- Payroll Management
A chapter outlining the pay as you earn (PAYE) system and related national insurance contribution (NIC) procedures.
Exclusive
Employment
- eBook chapter
- 2024
- John Hiddleston Azets
- Income Tax
Practical overview of the taxation of employment income in the UK, written for tax practitioners.
Exclusive
National Insurance
- eBook chapter
- 2023
- Robert Maas
- Taxation of Employments
Clearly laid-out chapter on national insurance, covering tax issues related to UK employers and their staff.
Exclusive
Pay as you earn (PAYE)
- eBook chapter
- 2023
- Robert Maas
- Taxation of Employments
A chapter on Pay as you earn (PAYE), covering tax issues relating to UK employers and their staff.
Terms of use
You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the Acceptable usage terms.
eBooks
The Library & Information Service provides a collection of eBooks as a benefit of membership. Please log in to access these titles. If you are unable to access an eBook, please see our Help and support or contact library@icaew.com.
Exclusive
Readily convertible assets
- eBook chapter
- 2024
- Malcolm James
- Taxation of Small Businesses
Explains how these assets are defined and valued under the Social Security (Contributions) Regulations 2001 and the Income Tax (Earnings and Pensions) Act 2003. This section is of particular relevance to payroll managers handling benefits in kind.
Exclusive
Working in employment
- eBook chapter
- 2023
- Telegraph Media Group
- The Telegraph Tax Guide
A chapter covering the tax treatment of earnings and benefits from employment. Includes a consideration of the PAYE system, tax codes, tax-deductible expenses, employee travel, home working, benefits-in-kind, employee share ownership, and payments on termination of employment.
Exclusive
Employment-related securities and PAYE/NICs
- eBook chapter
- 2023
- Ken Moody
- Employment Related Securities and Unlisted Companies
A chapter examining the treatment of employment-related securities for the purposes of PAYE/NICs. It includes an in-depth discussion of the rules around readily convertible assets (RCAs).
Exclusive
Payment of PAYE and NIC
- eBook chapter
- 2021
- Malcolm James
A short summary of the general principles of PAYE and NIC payments, with a note on quarterly installments.
Exclusive
Pay as You Earn (PAYE) and collection of National Insurance contributions
- eBook chapter
- 2021
- Malcolm James
This chapter explains the principles and procedures of PAYE and NICs, including the penalties for late submission of documents or payments.
Terms of use
You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.
Representations
ICAEW REP 046/24 Freeport and Investment Zone Employer NIC reliefs reporting requirements
- Representation
- 15 May 2024
- PDF (237kb)
A representation dated 15 May 2024 to a consultation published by HMRC on 18 April 2024.
ICAEW REP 043/24 Improving data HMRC collects from customers: Draft legislation
- Representation
- 09 May 2024
- PDF (247kb)
A representation dated 9 May 2024 to a consultation published by HMRC on 14 March 2024.
ICAEW REP 020/24 Off payroll working offsets of tax NIC
- Representation
- 22 Feb 2024
- PDF (199kb)
A representation dated 22 February 2024 to a consultation published by HMRC on 25 January 2024.
ICAEW REP 008/24 Draft legislation income tax (digital requirements) (amendment) regulations 2024
- Representation
- 12 Jan 2024
- PDF (298kb)
A representation dated 12 January 2024 to a consultation published by HM Revenue & Customs on 7 December 2023.
ICAEW REP 081/23 Tackling umbrella company non-compliance
- Representation
- 30 Aug 2023
- PDF (318kb)
A representation dated 29 August 2023 to a consultation published by HM Treasury, HM Revenue & Customs and Department for Business & Trade on 6 June 2023.
ICAEW REP 068/23 The TAFR - Information and Data Representation
- Representation
- 13 Jul 2023
- PDF (283kb)
A representation dated 12 July 2023 to a consultation published by HMRC in April 2023.
ICAEW REP 056/23 Off Payroll Working Offsets
- Representation
- 15 Jun 2023
- PDF (283kb)
A representation dated 14 June 2023 to a consultation published by HMRC on 27 April 2023.
ICAEW REP 053/23 Discussion document - Simplifying and modernising HMRC's income tax services through TAFR
- Representation
- 07 Jun 2023
- PDF (667kb)
A representation dated 7 June 2023 to a discussion document published by HMRC on 15 March 2023.
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
- Website
- GOV.UK
Information on free and paid-for software for managing payroll and reporting in real time (RTI) that has been tested and recognised by HMRC.
What payroll information to report to HMRC
- Website
- HMRC
Guidance on what employer and employee information needs to be included in the Full Payment Submission (FPS) and Employer Payment Summary (EPS).
PAYE on GOV.UK
- Website
- 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.
National Insurance on GOV.UK
- Website
- GOV.UK
Comprehensive hub linking to government guidance on National Insurance including rates and categories, National Insurance for the self-employed, and UK National Insurance for those working outside the UK.
Expenses and benefits: company vans and fuel
- Website
- GOV.UK
Overview for employers on tax, National Insurance and reporting obligations for those providing company vans and fuel to employees. It covers exemptions, what to report and how to calculate value.
Expenses and benefits: A to Z
- Website
- GOV.UK
Guidance on the tax, National Insurance and reporting obligations for employers providing expenses and taxable benefits to employees on a wide range of topics.
Expenses and benefits for employers
- Website
- GOV.UK
Overview providing guidance on tax and National Insurance on expenses and employee benefits, covering the procedure for submitting a P11D form, deadlines, record keeping, and exemptions and dispensations.
Tax if you leave the UK to live abroad
- Website
- GOV.UK
Guidance for UK taxpayers with links to forms and tax returns required by HMRC, plus information on tax refunds, UK income, and National Insurance.
Terms of use
ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.
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