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National insurance

Expert commentary and practical guidance from ICAEW related to national insurance and the UK business tax regime

In this section

Practical guidance

ICAEW's Tax Faculty produces TAXguides to provide practical support on technical areas of tax

TAXguide 19/21 Off-payroll working: cross-border issues

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 08/21: COVID-19: Displaced expatriate employees

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.

TAXguide 21/20 Employment Tax: round up of 2020/21 and a look ahead

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.

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.

Tackling non-compliance in the umbrella company market

ICAEW suggests that the off payroll working problem, which has led to the increase in the use of umbrella companies by employment intermediaries, could be resolved by eliminating opportunities for arbitrage that arise from rates of tax and NIC being different depending on employment status for tax.

Webinars and recordings

Payroll and Rewards Update 2023

This webinar from the Tax Faculty covers recent and upcoming changes in Payroll, Rewards and Employment taxes.

Tax in Practice - April 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.

Employment taxes update 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

This webinar from the Tax Faculty provides NMW worker definitions, NMW pay definitions, NMW hours definitions and what deductions from pay count for NMW.

Employment taxes update

Covering the key changes in the employment tax arena for this tax year

TAXline

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.

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.

Bloomsbury Accounting and Tax Service

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 Accounting and Tax Service.

Pensions and benefits

A full chapter on the taxation of pensions and benefits in the UK, written for tax practitioners.

Self-employment

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).

Remuneration strategies

Chapter containing advice on remuneration strategies and tax planning, written for anyone who advises or runs a family or owner-managed company.

National Insurance

Clearly laid-out chapter on national insurance, covering tax issues related to UK employers and their staff.

National Insurance contributions

Chapter containing practical advice on national insurance contributions when incorporating a business.

PAYE procedures

A chapter outlining the pay as you earn (PAYE) system and related national insurance contribution (NIC) procedures.

Bloomsbury Professional Tax Guide 2022/23

Comprehensive practical guide on the full range of UK taxes, containing worked examples throughout.

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.

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. Includes both income tax and class 1 national insurance contributions.

Readily convertible assets

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.

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.

Taxation: Finance Act 2019

The main aim of this book is to describe the UK taxation system in sufficient depth and with sufficient clarity to meet the needs of those undertaking a first course of study in taxation.

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.

Taxation: Finance Act 2017

For students wishing to understand the UK taxation system.

Payment of PAYE and NIC

A short summary of the general principles of PAYE and NIC payments, with a note on quarterly installments.

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

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.

Expenses and benefits: company vans and fuel

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

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

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

Guidance for UK taxpayers with links to forms and tax returns required by HMRC, plus information on tax refunds, UK income, and National Insurance.

Income Tax and National Insurance

An introduction to Income Tax and National Insurance from the free and impartial money advice service set up by government.

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