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PAYE and real-time information

Expert commentary and practical guidance from ICAEW related to PAYE, Real-time information and the UK employment tax regime

In this section

Practical guidance

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

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 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 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 08/15

Non-domiciliary announcements made at summer budget 2015

Reflecting on recommendations from the OTS

As the Office of Tax Simplification evaluates progress on four areas – the single customer account, agents and intermediaries, the high income child benefit charge, and PAYE – Caroline Miskin and Peter Bickley share their perspectives.

Tax news in brief 27 April

Highlights from the broader tax news for the week ending 27 April 2022, including: updated VAT road fuel scale charges; HMRC extends agent access to employer PAYE liabilities and payments data; online filing issues affecting R&D claims; and tax credit renewals and migration to universal credit.

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.

Employment taxes update 2021

This webinar Kate Upcraft will provide an update on the key changes in employment tax for 2021.

Off-payroll working

In this webinar we unpick the finalised legislation in FA 2020, and HMRC’s latest guidance.

Off-payroll working 2020

Steve Wade provides guidance on the implementation of the new off-payroll working rules due to come into effect in April 2021.

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.

Pay as you earn (PAYE)

A chapter on Pay as you earn (PAYE), covering tax issues relating to UK employers and their staff.

National Insurance

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

PAYE procedures

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

Remuneration strategies

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

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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

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.

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Representations

ICAEW REP 103/21 Reporting rules for digital platforms

Proposals to require digital marketplaces to report sellers’ incomes to HMRC could impose significant burdens, cautions ICAEW in this consultation response. The plans highlight the complexity of compiling accurate data and the need for broader tax reforms.

ICAEW REP 95/21 Autumn Budget 2021 representations - Building a modern tax system

A response dated 5 October 2021 to a consultation published by HMT on 30 September 2021, including ICAEW’s Tax Faculty customary pre-Budget letter to the Financial Secretary to the Treasury. It calls for the acceleration of work to build a modern tax system, while urging a “manageable pace” of transition, it cautions against implementing tax changes without consultation, such as the new Health and Social Care Levy.

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.

Find payroll software

Information on free and paid-for software for managing payroll and reporting in real time (RTI) that has been tested and recognised by HMRC.

PAYE on GOV.UK

Comprehensive hub with links to government guidance for employers covering a wide range of practical topics, including registering and starting PAYE and payroll, regular and annual payroll tasks, paying HMRC, expenses and benefits, special types of employee pay, statutory pay and leave.

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