Deadline to fill gaps in NIC records for 2006/07 onwards extended to 5 April 2025
The deadline for eligible individuals retrospectively to fill gaps in their national insurance contributions (NIC) record for the period from April 2006 to April 2016 is being further put back to 5 April 2025.
TAXbite: Check your NIC record!
An introduction to checking your national insurance contributions.
TAXguide 01/23: Payroll rates, allowances and thresholds in 2023/24
PAYE rates, thresholds, allowances, etc for employers in 2023/24 covering income tax, NIC, reliefs and levies, statutory payments, pensions, student loans, NMW/NLW rates and car/van/fuel BIK.
TAXguide 18/21: PAYE and BIK payments to HMRC
Tax Faculty guidance for employers to help ensure that payments to HMRC are allocated to the right place in HMRC’s ledgers.
Practical guidance
ICAEW's Tax Faculty produces TAXguides to provide practical support on technical areas of tax.
TAXguide 03/24: Payroll rates, allowances and thresholds in 2024/25
- Technical release
- 08 Apr 2024
PAYE rates, thresholds, allowances, etc for employers in 2024/25 covering income tax, NIC, reliefs and levies, statutory payments, pensions, student loans, NMW/NLW rates and car/van/fuel BIK.
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.
TAXguide 01/23: Payroll rates, allowances and thresholds in 2023/24
- Technical release
- 05 Apr 2023
PAYE rates, thresholds, allowances, etc for employers in 2023/24 covering income tax, NIC, reliefs and levies, statutory payments, pensions, student loans, NMW/NLW rates and car/van/fuel BIK.
TAXguide 01/22: Payroll rates, allowances and thresholds in 2022/23
- Technical release
- 02 Mar 2022
PAYE rates, thresholds, allowances, etc for employers in 2022/23 covering income tax, NIC, reliefs and levies, statutory payments, pensions, student loans, NMW/NLW rates and car/van/fuel BIK
TAXguide 19/21 Off-payroll working: cross-border issues
- Technical release
- 03 Dec 2021
Off-payroll working: guidance on clients’ off-payroll working obligations when a contractor works through an intermediary such as a personal service company across borders and/or some of the parties (client, contractor, contractor’s personal service company) are non-UK resident and/or the work is not wholly carried out in the UK, how the ‘host employer’ rules in s689 ITEPA 2003 interact, and the impact of double tax treaties.
TAXguide 18/21: PAYE and BIK payments to HMRC
- Technical release
- 09 Nov 2021
Tax Faculty guidance for employers to help ensure that payments to HMRC are allocated to the right place in HMRC’s ledgers.
Features and articles
Improved process for paying voluntary NIC for periods abroad
- Article
- 02 Apr 2024
A person living or working abroad can apply digitally to pay voluntary NIC to fill gaps in their record.
ICAEW gives five reasons to use the HMRC app
- Article
- 28 Mar 2024
Join the 1.2m people a month using HMRC’s app to get tax information, stay up to date with tax payments and more.
Tax news in brief 27 March 2024
- Article
- 26 Mar 2024
Highlights from the broader tax news for the week ending 27 March 2024, including: NIC cuts effective from 6 April 2024; guidance on full-expensing; statutory notices to be sent to fishing boat owners; VAT refunds for museums and galleries; and how to recognise genuine contact from HMRC.
Fiscal deficit still too high for comfort
- Article
- 25 Mar 2024
Only a small improvement in the year-to-date deficit of £107bn reported in the penultimate monthly public finance release for 2023/24, over the same period a year ago.
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.
Exclusive
Payroll and Rewards Update 2023
- Webinar
- 16 May 2023
This webinar from the Tax Faculty covers recent and upcoming changes in Payroll, Rewards and Employment taxes.
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.
Thought leadership
Hypothecation of taxes – a cure to austerity?
- Thought leadership report
- 25 Jan 2018
Is hypothecation - assigning particular tax revenues to a specific public policy goal - a good thing? Read Ian Young's article presenting the facts and then decide.
Hard choices for national insurance
- Thought leadership report
- 21 Aug 2015
How can we more closely align income tax and NIC, and why is this important?
TAXline
- Journal
- 12 Jan 2023
TAXline is the monthly newsletter of practical insights and articles for Tax Faculty members. All ICAEW members can access the most recent TAXline content from the faculty on our online hub, organised by subject area.
Markel Tax FAQs
Questions and answers on UK tax issues and trends provided by Markel Tax, for eligible member.
Exclusive
How end of class 2 NIC rate will affect self-employed people paying voluntary contributions
- Helpsheets and support
- 07 Feb 2024
FAQ on whether a self-employed client who has paid voluntary class 2 NIC, to get access to contributory benefits and state pension credit, must pay the higher Class 3 NIC voluntary rates when class 2 is abolished in April 24.
Exclusive
NIC rate reduction
- Helpsheets and support
- 04 Jan 2024
FAQ on the January 2024 reduction in the rate of National Insurance Contributions (NIC).
Exclusive
Written-off directors’ loans and NIC
- Helpsheets and support
- 06 Feb 2023
FAQ about whether a client becomes liable to Class 1 National Insurance Contributions (NIC) on the write-off of a loan or advance to a participator.
Exclusive
New NIC threshold - July 2022
- Helpsheets and support
- 07 Jul 2022
FAQ on whether that it is correct that payroll software is applying the new NIC threshold to a June 2022 salary payment, event though the new thresholds are not meant to apply until 6 July 2022.
Terms of use
Markel Tax FAQs are correct at the time of going to press. To check current validity, please call the ICAEW Tax and VAT Helpline.
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
National insurance contributions 2023/24
- eBook
- 2024
- Sarah Bradford
Key information for practitioners, covering all classes of UK National Insurance contributions.
Exclusive
National Insurance Contributions
- eBook chapter
- 2023
- Ben Hancock, Helen Hargreaves, Tim Kelsey, Mike Nicholas, Kate Upcraft, Val Woodland
- Payroll Management
Detailed legal and best-practice information on national insurance contributions, written for payroll managers.
Exclusive
PAYE procedures
- eBook chapter
- 2023
- 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
National Insurance contributions
- eBook chapter
- 2023
- Jackie Anderson, Mark McLaughlin
- Incorporating and Disincorporating a Business
Chapter containing practical advice on national insurance contributions when incorporating a business.
Exclusive
Remuneration strategies
- eBook chapter
- 2023
- 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
Pensions and benefits
- eBook chapter
- 2023
- John Hiddleston Azets
- Income Tax
A full chapter on the taxation of pensions and benefits in the UK, written for tax practitioners.
Exclusive
Self-employment
- eBook chapter
- 2023
- John Hiddleston
- Income Tax
A full chapter providing a practical overview of the taxation of self-employment income in the UK, including the temporary Covid-19 Self-employment Income Support Scheme (SEISS).
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.
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
Social security contributions
- eBook chapter
- 2023
- IBFD
A short section on social security contributions — also known as “national insurance contributions” (NICs) — in the UK. Covers each of the NIC classes.
Exclusive
National Insurance and state benefits
- eBook chapter
- 2023
- Telegraph Media Group
A chapter providing practical guidance on National Insurance Contributions (NICs) and associated considerations, aimed at the average taxpayer. The author gives tax saving tips, and illustrates points with real-world examples.
Exclusive
National insurance contributions
- eBook chapter
- 2022
- Malcolm James
- Taxation of Small Businesses
Full chapter on NICs with sections on earnings period, aggregation, tax calculations, earners over pension age, and self-employment.
Exclusive
Vouchers and credit tokens exempt from income tax
- eBook chapter
- 2022
- Malcolm James
- Taxation of Small Businesses
Outlines the tax exemptions for vouchers and credit tokens offered to employees under the Income Tax (Earnings and Pensions) Act 2003. Includes both income tax and class 1 national insurance contributions.
Exclusive
Readily convertible assets
- eBook chapter
- 2022
- 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
Employment and self-employment
- eBook chapter
- 2022
- Malcolm James
- Taxation of Small Businesses
This chapter outlines UK employment taxation as it functions in the UK, with particular relevance to small businesses. It includes sections on the definition of self-employment, agency workers, non-executive directors (NEDs), national insurance contributions and the taxation of intermediaries.
Exclusive
Payment of PAYE and NIC
- eBook chapter
- 2021
- Malcolm James
- UK Tax System - An Introduction
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
- UK Tax System - An Introduction
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.
Articles and books in the ICAEW Library collection
The collection of the ICAEW Library & Information Service includes a range of articles, books and reports on national insurance. A selection of recent books on this topic is set out below.
Effective profit extraction from a company
- Library book
- 2024
- Tolley Tax Team
- LexisNexis
A Tax Digest exploring the factors that one ought to consider when choosing a profit extraction strategy. The authors consider both the immediate tax impacts of particular strategies, and their potential commercial, legal or long-term implications.
Tolley's tax computations, 2023-24
- Library book
- 2023
- Tolley's Editorial Team
- LexisNexis
An annual volume presenting over 500 up-to-date examples illustrating the practical operation of the main UK taxes, as well as national insurance contributions. Includes detailed explanatory notes with full references to relevant statutes and HMRC material.
Tolley's taxwise, 2023-24
- Library book
- 2023
- T. Agnew, et al.
- LexisNexis
An annual two-volume set offering practical expert guidance on how to approach real-world tax computations. Brings together relevant points from current legislation, case law and other official material. Worked examples and detailed explanatory notes are included to illustrate complex points.
Tolley's yellow tax handbook, 2023/24
- Library book
- 2023
- A. Redston (ed.)
- LexisNexis
Annual multi-volume work bringing together the fully amended and annotated text of all legislation and official material relating to income tax, capital gains tax, corporation tax, national insurance contributions, tax credits, petroleum revenue tax and inheritance tax. Includes footnotes indicating amendments to legislation, and cross-references to the HMRC Manuals.
Tolley's national insurance contributions, 2023-24
- Library book
- 2023
- R. Hendren (ed.)
- LexisNexis
An annual book summarising law and practice relating to National Insurance, bringing together all relevant legislation, case law and ancillary material. It is arranged by subject, with various aspects being covered in turn. Worked examples, as well as commentary in the form of notes, are included to clarify complex points.
National insurance contributions, 2023-24
- Library book
- 2023
- K. Speight
- Claritax Books
A practical, in-depth guide to National Insurance contributions, aimed at the professional adviser. All classes of NICs are covered in detail, key points are illustrated with practical examples, and most chapters end with a section on pitfalls and planning points.
Expatriate employees: social security contributions and benefits
- Library book
- 2021
- A. Sullivan
- LexisNexis
A brief digest examining the post-Brexit standing of expatriate employees with regard to social security contributions and benefits.
- View a list of all books in our collection on national insurance
- View a list of articles in our collection on national insurance
To find out how you can borrow books from the Library please see our guide to borrowing books.
You can obtain copies of articles or extracts of books and reports through our document supply service.
Representations
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 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 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.
Check if you can claim National Insurance relief in UK Freeport tax sites
- Website
- 28 Feb 2022
- HMRC
Guidance on claiming relief from employer Class 1 National Insurance contributions when you employ someone in a UK Freeport tax site.
Check if you need to pay tax when you receive cryptoassets
- Website
- 19 Dec 2018
- HMRC
Guidance setting out the circumstances in which you need to pay Income Tax and National Insurance contributions when you receive cryptoassets from employment or mining.
National Insurance on GOV.UK
- Website
- 20 Jun 2018
- 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
- 19 Jun 2018
- 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
- 18 Jun 2018
- 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
- 18 Jun 2018
- 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
- 13 Jun 2018
- 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.
Self-employed National Insurance rates
- Website
- 09 Mar 2018
- GOV.UK
Current rates for Class 2 and Class 4 National Insurance Contributions.
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