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
Webinars and recordings
TAXtalk May 2018
IHT is the flavour of the month, the Resolution Foundation published their take on it last week proposing a capital acquisition tax, the OTS is looking at simplification and the Chancellor promised a consultation on the taxation of trusts which will inevitably include IHT. Are they each going to come up with a different solution?
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.
Abbey Tax FAQs
Questions and answers on UK tax issues and trends from the ICAEW Tax and VAT Helpline, a subscription service provided by Abbey Tax.
Abbey 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.
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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