HMRC contact information
HMRC contact information, including telephone numbers, online options and postal addresses, together with tips.
Expert commentary and practical guidance from ICAEW related to national insurance and the UK business tax regime
This TAXguide contains correspondence between ICAEW, the Financial Secretary to the Treasury and HMRC on the statutory residence test and social security in relation to expatriate employees that have been displaced due to the impacts of the coronavirus pandemic. This TAXguide replaces TAXguide 06/21 which predated HMRC’s reply on social security contributions.
This TAXguide collates a broad range of employment tax changes for 2020/21 and looks ahead to 2021/22. Kate Upcraft provides practical guidance on off-payroll working, national insurance exemptions, the employment allowance, termination payments, student loans, RTI matters, statutory parental bereavement pay (SPBP), and summarises benefits and expenses in the context of COVID-19.
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.
Answers to questions asked at ICAEW Tax Faculty webinar on 7 August 2019
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.
In TAXguide 10/18 Kate Cottrell explains the process required to perform an IR35 contract review, problem areas to watch out for, details of HMRC’s free service and what the implications are when things go wrong. Read a summary here, Tax Faculty members can download the full guide.
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.
Company Directors - PAYE Real Time Information. A questions and answers guidance note.
Tax Faculty recommends restricting or removing fiscal incentives to arbitrage employment status.
ICAEW’s Tax Faculty sets out its recommendations in response to the Office of Tax Simplification’s PAYE evaluation report to help ensure that employee tax and NIC calculations are right first time.
How do the rules operate for displaced employees and those relocating to the UK? ICAEW’s Tax Faculty provides a summary.
As the Office of Tax Simplification evaluates progress on four areas – the single customer account, agents and intermediaries, the high income child benefit charge, and PAYE – Caroline Miskin and Peter Bickley share their perspectives.
This month’s top technical stories include a new 64-8 agent authorisation form from HMRC, a notice that overclaimed SEISS grants are starting to be assessed and a consultation on ICAEW’s proposed CPD Policy changes.
HMRC has published a list of reliefs, allowances, and other support which it administers that may help individuals with their finances.
Highlights from the broader tax news for the week ending 13 April 2022, including: naming tax avoidance scheme promoters; managed service company rules; marginal relief calculator; and a survey on NINOs.
Employers do not have to pay national insurance contributions for veterans in their first year of civilian employment after leaving the armed forces.
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.
This webinar from the Tax Faculty provides NMW worker definitions, NMW pay definitions, NMW hours definitions and what deductions from pay count for NMW.
The Tax Faculty's essential Autumn Budget 2021 webinar
Employment tax specialist Kate Upcraft and Tax Faculty technical managers Anita Monteith and Caroline Miskin, explain the complexities of the Coronavirus Job Retention Scheme (CJRS) followed by an update on the latest payroll hot topics.
Covering the key changes in the employment tax arena for this tax year
An introduction to checking your national insurance contributions.
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.
How can we more closely align income tax and NIC, and why is this important?
Questions and answers on UK tax issues and trends from the ICAEW Tax and VAT Helpline, a subscription service provided by Markel Tax.
Markel Tax FAQs are correct at the time of going to press. To check current validity, please call the ICAEW Tax and VAT Helpline.
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.
Clearly laid-out chapter on national insurance, covering tax issues related to UK employers and their staff.
Key information for practitioners, covering all classes of UK National Insurance contributions.
A full chapter on the taxation of pensions and benefits in the UK, written for tax practitioners.
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).
Detailed legal and best-practice information on national insurance contributions, written for payroll managers.
A chapter outlining the pay as you earn (PAYE) system and related national insurance contribution (NIC) procedures.
Chapter containing advice on remuneration strategies and tax planning, written for anyone who advises or runs a family or owner-managed company.
Chapter containing practical advice on national insurance contributions when incorporating a business.
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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.
Full chapter on NICs with sections on earnings period, aggregation, tax calculations, earners over pension age, and self-employment.
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.
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.
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
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.
A short summary of the general principles of PAYE and NIC payments, with a note on quarterly installments.
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.
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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A response submitted on 11 February 2022 to a consultation published by the Public Accounts Committee (PAC) on 12 January 2022.
A response dated 5 May 2022 to a consultation published by the Office of Tax Simplification (OTS) on 24 February 2022.
ICAEW’s response to HMRC’s call for evidence on Income Tax Self Assessment Registration for the Self-employed and Landlords. ICAEW does not support the suggestions for basing the notification requirement on the date an income source starts or a threshold is exceeded or reducing the period after the end of the tax year allowed for notification.
A response dated 11 November 2021 to a consultation published by the Treasury Select Committee on 2 November 2021. The inquiry is ongoing.
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 Contributions Bill 2021 proposal introducing Class 1 NICs relief for eligible employers on the earnings of eligible employees working in a Freeport tax site from April 2022.
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.
Current rates for Class 2 and Class 4 National Insurance Contributions.
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