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
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
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.
Investigating the challenge of the UK’s shrinking tax base
Anita Monteith considers the UK’s tax base and where the UK’s income is going to come from, including what debt we may be leaving future generations
The things worrying tax practitioners in 2017
Rebecca Benneyworth, tax expert, lecturer and writer, shares her thoughts on some of the issues concerning practitioners at the moment, including Making Tax Digital, VAT thresholds, and HMRC quarterly updates
Webinars and recordings
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 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.
TAXguide 06/12
Finance Bill 2012: questions submitted by ICAEW Tax Faculty to HMRC in advance of their Finance Bill Open Day with HMRC answers
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.
Taxation of small businesses, 2018/19
A one-volume guide to direct taxation of a small business.
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 of small businesses, 2017/18
A one-volume guide to direct taxation of a small business.
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.
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 40/18
Modern working practices and off payroll working
ICAEW Rep 16/18
Termination payments guidance on new tax NIC rules
ICAEW REP 136/17
Traffic light assessment autumn budget 2017
ICAEW REP 30/17
Review of employment practices in the modern economy - Taylor review
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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