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
In light of upcoming changes to the off-payroll working regime, this guidance from the Tax Faculty outlines how to determine whether a private sector client using contractors through an intermediary is ‘small’.
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 03/18, Kate Upcraft answers a selection of the key questions raised by viewers of the Tax Faculty webinar "employment taxes round up", broadcast on 13 February 2018. 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.
Cross-border and home national insurance contribution issues
Highlights from the broader tax news week ending 3 March, which includes: publication date of Finance Bill 2021, updated guidance on NICs and benefits in kind, latest fuel advisory rates and HMRC webinars for agents on off-payroll working and penalties for enabling tax.
Highlights from the broader tax news week ending 24 February, which includes: the opening of the online portal for the governments new payment scheme for deferred VAT, publication of the 2021/22 CWG2, OTS urges taxpayers to share their thoughts on the use of third-party data and HMRC publishes archive of pre-Brexit VAT notices.
24 February 2021: This month’s top technical stories on ICAEW Insights include updates on self assessment penalties, IR35 changes and a major change to the government’s Kickstart Scheme.
12 February: HMRC has outlined how organisations employing former UK military personnel can claim relief on secondary national insurance contributions from April. A new policy paper lists documents that can help to ensure a veteran qualifies and examples of how claims work.
10 February: ICAEW’s Tax Faculty has urged HMRC to confirm whether coronavirus antigen tests paid for by employers will continue to be exempt from income tax and national insurance after 5 April, and to clarify guidance on the difference between antigen tests and antibody tests which are not exempt.
10 February 2021: HMRC is to contact around 500 large and 156 medium-sized businesses about the availability of Appendix 7b arrangements for managing NIC reporting obligations for employees assigned from the UK work overseas.
Highlights from the broader tax news week ending 10 February, which includes: reminders about SEISS grants being trading income and CJRS claims for January, as well as highlighting an issue with the HMRC CJRS calculator. Other stories include confirmation of income tax personal allowance and van and fuel benefits, links to the Office of Tax Simplification online survey on use of third-party data and confirmation that EU member states are to adopt detached worker rules.
10 February 2021: Respected tax authority Rebecca Benneyworth has written two new TAXguides offering valuable insights into the key issues facing agents at the start of 2021 and exploring what business structure has the lowest tax burden.
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?
In this issue: Dave Mouncey and Mark Wingate of Smith & Wlliamson explain tax reliefs available to the creative sector; Jane Moore examines HMRC proposals to crackdown on offshore evasion; and Mark Tighe outlines the theory and practice of claiming capital allowances.
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.
A full chapter on the taxation of pensions and benefits in the UK, written for tax practitioners.
Key information for practitioners, covering all classes of UK National Insurance contributions.
A full chapter providing a practical overview of the taxation of self-employment income in the UK.
Detailed legal and best-practice information on national insurance contributions, written for payroll managers.
Clearly laid-out chapter on national insurance, covering tax issues related to UK employers and their staff.
Comprehensive practical guide on the full range of UK taxes, containing worked examples throughout.
Chapter containing practical advice on national insurance contributions when incorporating a business.
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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. This 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 dated 5 October 2020 to a consultation published by HMRC on 21 July 2020.
A response dated 7 September 2020. ICAEW are pleased to provide evidence to the Treasury Select Committee on its call for evidence on Tax after Coronavirus.
A response dated 19 February 2020 to a consultation published by HMRC on 22 January 2020.
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.
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.
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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