Displaying 1-30 of 66 results
INSIGHTS VIEWPOINT
How employers can prevent and resolve PAYE issues
- May 2026
- ICAEW Insights
ICAEW offers a detailed explanation of HMRC's guidance for employers on preventing pay as you earn (PAYE) real time information (RTI) submission issues, and looks at HMRC's ongoing initiatives to improve how it resolves discrepancies.
INSIGHTS VIEWPOINT
Thousands of taxpayers could be missing out on tax refunds
- Apr 2026
- ICAEW Insights
Employees and pensioners are encouraged to check if they are due a pay as you earn (PAYE) tax refund. HMRC’s figures suggest that more than 730,000 PAYE refunds went unclaimed last year, with the average refund worth £855.
Exclusive
TAX FACULTY
HMRC clarifies tax treatment of deferred remuneration
- Feb 2026
- ICAEW
- Taxline
In the second of two articles on deferred remuneration paid to globally mobile or cross-border workers, Adelle Greenwood looks at new HMRC guidance on applying the charge to income tax.
INSIGHTS VIEWPOINT
How 2025 winter fuel payments will be taxed
- Feb 2026
- ICAEW Insights
ICAEW’s Tax Faculty explains the circumstances in which 2025 winter fuel payments are taxable and how the tax will be collected by HMRC.
INSIGHTS VIEWPOINT
Prepare for 2026/27: Employers
- Feb 2026
- ICAEW Insights
In the first of a series of articles looking ahead to 2026/27, the Tax Faculty highlights five changes affecting employers from April 2026 including new rules for supply chains and increases in the national minimum wage (NMW).
Exclusive
TAX FACULTY
NIC developments for internationally mobile employees
- Oct 2025
- Adelle Greenwood
- Taxline
Adelle Greenwood picks out the key points from long-awaited HMRC guidance on national insurance contributions (NIC) for internationally or globally mobile employees.
INSIGHTS VIEWPOINT
New process for paying the high income child benefit charge
- Sep 2025
- ICAEW Insights
HMRC’s online service for paying the high income child benefit charge (HICBC) through pay as you earn (PAYE), which was previously announced at the Spring Statement 2025, is now live.
INSIGHTS VIEWPOINT
Evidence required for all new PAYE claims for pension tax relief
- Sep 2025
- ICAEW Insights
From 1 September 2025, all pay as you earn (PAYE) claims for pension tax relief must be made online or by post and must be supported by evidence from the pension provider or employer.
INSIGHTS VIEWPOINT
New process for reporting PAYE disputes
- Aug 2025
- ICAEW Insights
Employers and agents who wish to report a pay as you earn (PAYE) dispute to HMRC can do so by completing a new online form. The form will replace contact via the helplines and webchat from 31 August 2025.
INSIGHTS VIEWPOINT
Taxing and opting out of winter fuel payments
- Jul 2025
- ICAEW Insights
Updated guidance published by the government explains how winter fuel payments will be recovered from wealthier pensioners. Pensioners who want to opt out of receiving the payment will need to do so before 15 September 2025.
INSIGHTS VIEWPOINT
Single-director companies and the employment allowance
- Jul 2025
- ICAEW Insights
In the second of a series of articles, ICAEW’s Tax Faculty explains how to apply the restriction that prevents so-called “single-director companies" from claiming the national insurance employment allowance.
INSIGHTS VIEWPOINT
HMRC launches agent query resolution service form
- May 2025
- ICAEW Insights
HMRC’s personal tax query resolution service, which launched on 31 March 2025 allowing agents to escalate unresolved self assessment and individual pay as you earn queries, can now be accessed via an HMRC form.
INSIGHTS VIEWPOINT
New process and rules for international employees
- Apr 2025
- ICAEW Insights
ICAEW is reminding employers of the changes made from 6 April 2025 to the process for operating pay as you earn (PAYE) for globally mobile or treaty non-resident employees and to overseas workdays relief.
INSIGHTS VIEWPOINT
HMRC to launch new agent query resolution service
- Mar 2025
- ICAEW Insights
HMRC has emailed agents with details of a new resolution service for pay as you earn (PAYE) and self assessment queries that have not been resolved by HMRC’s agent dedicated line or webchat.
INSIGHTS VIEWPOINT
ICAEW has questions for HMRC on mandatory payrolling of benefits
- Feb 2025
- ICAEW Insights
ICAEW believes that clarification is needed regarding the government’s plans to mandate the reporting of income tax and class 1A national insurance contributions (NICs) for most benefits in kind (BiKs) through pay as you earn in real time.
INSIGHTS VIEWPOINT
Tax relief for pension contributions can be claimed online
- Feb 2025
- ICAEW Insights
Pay as you earn (PAYE) taxpayers who want to claim additional tax relief for contributions to a personal or workplace pension scheme can use a new HMRC online form.
INSIGHTS VIEWPOINT
Check for state pension gaps by 5 April 2025, says HMRC
- Feb 2025
- ICAEW Insights
HMRC is encouraging people to check if they could increase their state pension by making voluntary national insurance (NI) contributions by 5 April 2025.
INSIGHTS VIEWPOINT
Employers won’t need to give HMRC more information
- Jan 2025
- ICAEW Insights
Following feedback from ICAEW, HMRC has confirmed that it is abandoning plans to require employers to provide more detailed information on employees’ hours worked in pay as you earn (PAYE) real time information (RTI) returns.
INSIGHTS VIEWPOINT
HMRC contacts self-employed delivery drivers
- Jan 2025
- ICAEW Insights
Individuals who worked as delivery drivers in 2023/24 and were not paid through pay as you earn should consider registering for self assessment if they have not already done so.
INSIGHTS VIEWPOINT
Claims for job expenses can be made online
- Jan 2025
- ICAEW Insights
The option for an employee to make a pay as you earn (PAYE) claim online for tax relief for employment expenses has been restored.
CHARITY COMMUNITY
Preparing for 2025 budgetary constraints
- Dec 2024
- Kristina Kopic
- Charity Community Newsletter
From 6 April 2025, Employer National Insurance (ER NI) contributions will increase from 13.8% to 15%. While intended to bolster public funds, this measure poses significant challenges for the charity sector, which already operates under financial constraints. This article explores the implications for charities, highlights the sector’s response and offers guidance on how charities can prepare and respond to potential financial difficulties.
INSIGHTS VIEWPOINT
MEMBER INSIGHTS
Member insights: December 2024
- Dec 2024
- ICAEW Insights
As members continue to digest announcements made in the Autumn Budget, it’s the rise in Employers’ National Insurance that dominates the agenda. But despite challenges, businesses remain cautiously upbeat for 2025.
INSIGHTS VIEWPOINT
Paying workers over the festive period
- Dec 2024
- ICAEW Insights
HMRC has published guidance on applying real time information (RTI) and auto-enrolment rules to working arrangements over the Christmas holidays.
INSIGHTS VIEWPOINT
MEMBER INSIGHTS
Member Insights: October/November 2024
- Nov 2024
- ICAEW Insights
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.
INSIGHTS VIEWPOINT
Help ICAEW tackle PAYE liabilities and payments discrepancies
- Nov 2024
- ICAEW Insights
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.
INSIGHTS VIEWPOINT
National insurance increases for employers announced in Budget
- Oct 2024
- ICAEW Insights
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.
INSIGHTS VIEWPOINT
New process for PAYE job expense claims
- Oct 2024
- ICAEW Insights
From 14 October 2024, pay as you earn (PAYE) claims for tax relief for employment expenses must be made using form P87, with supporting evidence provided by post. The process for making a claim via self assessment is unchanged.
INSIGHTS VIEWPOINT
Changes to HMRC’s agent dedicated line
- Oct 2024
- ICAEW Insights
From 7 October 2024, there will be one combined agent dedicated line (ADL) for self assessment (SA) and pay as you earn (PAYE), and a new process for chasing SA repayments.
INSIGHTS VIEWPOINT
Further details emerge on claiming PAYE repayments
- Aug 2024
- ICAEW Insights
HMRC’s communications and guidance on claiming pay as you earn (PAYE) repayments omits key information. ICAEW’s Tax Faculty explains more about the new process.
INSIGHTS VIEWPOINT
Employees must claim PAYE repayments
- Jul 2024
- ICAEW Insights
HMRC will no longer automatically issue a cheque where an employee is due a repayment under pay as you earn (PAYE). Instead, the employee must take action to receive the repayment.
Displaying 1-30 of 66 results
Latest news
The latest news about the UK's tax system brought to you by ICAEW's Tax Faculty.