HMRC contact information
HMRC contact information, including telephone numbers, online options and postal addresses, together with tips.
National insurance
Expert commentary and practical guidance from ICAEW related to national insurance and the UK business tax regime
Need to know
In this section
Features and articles
More support on changes to employment allowance rules
14 February: New guidance has been published by HMRC and ICAEW’s Tax Faculty on changes to the employment allowance (EA) that are coming into force on 6 April.
Exploring the position of the personal service company
With the imminent arrival of off-payrolling for the private sector from April 2020, Peter Bickley reflects on whether the prospective new rules will change how businesses engage contractors. He covers IR35 and off-payroll working rules, tax compliance for the personal service company and a working example, as well as further guidance for Tax Faculty members.
Looking ahead at PAYE 2020
Kate Upcraft explains the challenges in preparing payroll for the 2020/21 tax year. She covers off-payroll working, company cars, Employment Allowance and termination payments, among other things.
Budget 2018: Tax rates and allowances
ICAEW Tax Faculty provides analysis of the announcements relating to tax rates and allowances in the 2018 Budget.
Budget 2018: Personal and employment taxes
ICAEW Tax Faculty provides analysis of the announcements relating to personal and employment taxes in the 2018 Budget.
Budget 2018: Avoidance, evasion and compliance
ICAEW Tax Faculty provides analysis of the announcements relating to tax avoidance, evasion and compliance in the 2018 Budget.
How do you tax a robot?
The Tax Faculty's technical lead, Anita Monteith, looks at the tax challenges brought by the increasing use of artificial intelligence and robotic process automation.
Employment taxes – what’s new for 2018/19?
Sarah Bradford of Writetax Ltd explains some of the April 2018 employment tax changes that employers and advisers need to know about, including termination payments, company cars, student loans and P11D changes
Webinars and recordings
TAXbite: Check your NIC record!
An introduction to checking your national insurance contributions.
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.
Payroll & Employment Taxes - 2016
This webinar outlines the major changes affecting payroll, PAYE and NICs this year, and looks forward to future reforms already announced.
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.
Practical guidance
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 16/19 off-payrolling from April 2020
Answers to questions asked at ICAEW Tax Faculty webinar on 7 August 2019
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 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 05/15
Company Directors - PAYE Real Time Information. A questions and answers guidance note.
TAXguide 06/13
Cross-border and home national insurance contribution issues
TAXguide 04/13
Guidance on employer and NIC issues - questions and answers on matters of concern
TAXguide 02/13
Employer taxes and NIC questions and answers as agreed by HMRC and published by ICAEW Tax Faculty.
Thought leadership
Hypothecation of taxes – a cure to austerity?
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
How can we more closely align income tax and NIC, and why is this important?
What lies ahead for tax and NI?
The days when National Insurance only funded a welfare safety net seem long gone as it increasingly supports the NHS and state pension, but what of its future? Peter Allen explores the options.
Markel Tax FAQs
Questions and answers on UK tax issues and trends from the ICAEW Tax and VAT Helpline, a subscription service provided by Markel Tax.
Is a benefit awarded by a supplier a benefit in kind and, if so, how is it taxed?
Changes to the rules for National Insurance contributions in relation to sleeping/inactive partners?
Markel Tax FAQs are correct at the time of going to press. To check current validity, please call the ICAEW Tax and VAT Helpline.
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.
National insurance contributions
Full chapter on NICs with sections on earnings period, aggregation, tax calculations, earners over pension age, and self-employment.
Vouchers and credit tokens exempt from income tax
Outlines the tax exemptions for vouchers and credit tokens offered to employees under the Income Tax (Earnings and Pensions) Act 2003. This includes both income tax and class 1 national insurance contributions.
Employment and self-employment
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.
Daily Telegraph tax guide 2018, The: Understanding the tax system, completing your tax return and planning how to become more tax efficient
Guide to completing a Self-Assessment tax return for 2017/18, with advice and worked examples covering key aspects of personal taxation in the UK
National Insurance contributions
This chapter focuses on National Insurance contributions (NICs) - when they're payable and how they're calculated. It illustrates the different classes of NICs with worked examples.
National Insurance Contributions (NIC)
An overview of National Insurance Contributions covering: National Insurance Contributions and Employees; Notional Payments of Class 1 Contributions; Annual Maximum Contributions; and National Insurance Contributions and the Self-Employed.
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.
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.
ICAEW REP 03/20 Off-payroll working frm April 2020-draft PAYE and social security contributions regulations
A response dated 19 February 2020 to a consultation published by HMRC on 22 January 2020.
ICAEW REP 130/19 Class 1A NIC in real time on termination awards and sporting testimonials
ICAEW welcomes the opportunity to respond to the consultation on the draft Social Security (Contributions) (Amendment No. X) Regulations 2020 that will enable employers and testimonial committees to report and pay in real time Class 1A National Insurance Contributions on termination awards and sporting testimonials published by HMRC on 16 October 2019.
ICAEW Rep 40/18
Modern working practices and off payroll working
ICAEW Rep 16/18
Termination payments guidance on new tax NIC rules
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.
National Insurance on 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.
Self-employed National Insurance rates
Current rates for Class 2 and Class 4 National Insurance Contributions.
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