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
Practical guidance
ICAEW's Tax Faculty produces TAXguides to provide practical support on technical areas of tax
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.
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 10/18: IR35 contract reviews
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.
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.
Features and articles
How to register clients for self assessment or as self-employed
Tax agents acting for individuals will no doubt be seeing a flurry of registrations required in the run up to 31 January. ICAEW’s Tax Faculty recaps the main processes.
UK first-half deficit in line, but expected to soar over winter
The energy price guarantee, a national insurance cut and rising interest charges are expected to result in double the budgeted deficit for 2022/23.
Chancellor statement: certainty on some mini-budget tax measures
New Chancellor Jeremy Hunt confirms off-payroll working will remain and that income tax rates will not change.
Chart of the week: The IFS forecasts deficit
Our chart this week illustrates how tax cuts, higher interest charges and energy support packages contribute to the Institute for Fiscal Studies forecast of big increases in the fiscal deficit over the next few years.
Chart of the week: Provisional tax bands 2023/24
Our chart this week illustrates how five or seven different personal tax bands are expected in the coming financial year, despite the top rate of income tax being abolished.
The Growth Plan 2022: Off-payroll working rules reversed from April 2023
Workers providing their services via an intermediary are to regain sole responsibility for determining their employment status and paying the appropriate amount of tax and national insurance contributions under the IR35 rules.
Mini-budget: tax changes in full
The Chancellor took some big swings when it came to tax in his mini-Budget.
Mini-Budget: bold but risky moves in bid to boost growth
With a statement that was all about tax cuts, incentives and simplification, the Chancellor is taking a big gamble on accelerating growth
Webinars and recordings
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.
Tax Faculty Autumn Budget 2021 Update
The Tax Faculty's essential Autumn Budget 2021 webinar
COVID-19: Coronavirus Job Retention Scheme V2 and Payroll hot topics
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.
Employment taxes update
Covering the key changes in the employment tax arena for this tax year
TAXbite: Check your NIC record!
An introduction to checking your national insurance contributions.
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?
TAXline
TAXline is our monthly magazine for members. It provides planning points from a wide range of contributors. It includes detailed briefings on specific topics, book and product reviews and faculty news and events. Each month's editorial is available to all.
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.
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 Core 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 Core Accounting and Tax Service.
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 contributions 2022/23
Key information for practitioners, covering all classes of UK National Insurance contributions.
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).
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.
National Insurance
Clearly laid-out chapter on national insurance, covering tax issues related to UK employers and their staff.
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.
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. 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.
Representations
ICAEW REP 091-22 Hybrid and distance working OTS review
A response dated 28 October 2022 to a review published by the Office of Tax Simplification on 31 August 2022.
ICAEW REP 038-22 lessons from implementing iIR35 reforms
A response submitted on 11 February 2022 to a consultation published by the Public Accounts Committee (PAC) on 12 January 2022.
ICAEW REP 035-22 OTS evaluation of improvements to the operation of PAYE
A response dated 5 May 2022 to a consultation published by the Office of Tax Simplification (OTS) on 24 February 2022.
ICAEW REP 029-22 Call for evidence income tax self assessment registration for the self employed and landlords
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.
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.
Zero-rate of secondary National Insurance contributions for Freeport employees
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.
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.
ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.