HMRC contact information
HMRC contact information, including telephone numbers, online options and postal addresses, together with tips.
PAYE and real-time information
Expert commentary and practical guidance from ICAEW related to PAYE, Real-time information and the UK employment tax regime
Need to know
In this section
Features and articles
End-of-year tasks for employers
Sarah Bradford provides a comprehensive guide for employers on what to do before the end of the tax year.
Budget 2018: Personal and employment taxes
ICAEW Tax Faculty provides analysis of the announcements relating to personal and employment taxes in the 2018 Budget.
Following HMRC’s procedures for self assessment
Caroline Miskin explains that if you don’t follow HMRC’s standard procedures for registering clients for self assessment, they may end up with duplicate income tax calculations or unpaid class 2 NIC.
Changes to off-payroll working: financial reporting implications
Many individuals undertake work through an intermediary structure such as their own personal service company (PSC). This can be done for a variety of reasons such as limited liability, because the engager insists, or because it can mitigate tax.
Taxing the gig economy – what’s the answer?
Jane Moore reports on the June 2018 meeting of Tax Club, which featured experts Jolyon Maugham QC and EY’s Steve Wade. They discussed the tax and employment law angles of the gig economy, including the tax position, the use of intermediaries, and alternatives and solutions.
Changes to off-payroll working: financial reporting implications
Marianne Mau, Financial Reporting Faculty explores the financial reporting implications of changes to the IR35 off-payroll rules.
Celebrating IR35’s 18th birthday
We’ve come a long way since the personal service company rules were introduced. Sarah Ghaffari considers recent developments, touching on public sector reform, the private sector – as well as a practical example – and where things might go next.
Scottish tax changes for 2018/19
Joanne Walker looks at the income tax aspects of the Scottish Budget for 2018/19, and what they mean for Scottish taxpayers, including the effect on tax rates and liabilities, interactions with the UK tax system and PAYE.
Webinars and recordings
Off-payroll working (or IR35): an overview
An overview of off-payroll working.
TAXtalk March 2018
In the March 2018 edition of TAXtalk, the panel discuss the Spring Statement, as well as IR35 and the looming end-of-year reporting obligations.
Demystifying MTD Simple Assessment and MTDi
First broadcast on 14 November 2017. Simple Assessment has received a mixed reception from the profession and in the media.
Employment tax round up - 2017
First broadcast 6 June 2017 - If you don’t know about the impact of Refresh for clients and agents and the myriad of other changes in place for 2017/18 hear from Kate Upcraft, payroll consultant and ICAEW’s Sarah Ghaffari for a whistlestop tour of a very busy year for employment tax.
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.
Employers intermediaries and IR35
First broadcast on Tuesday 18 October 2016 - In this webinar David Kirk will give a refresher course and update on how employment status affects the tax world.
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 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
TAXguide 05/15
Company Directors - PAYE Real Time Information. A questions and answers guidance note.
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.
Income from employment 1
Introduces the rules of UK employment taxation with reference to the Income Tax (Earnings and Pension) Act 2003. The chapter looks at the basis of assessment, deductible expenses, PAYE, and tax-efficient employee incentive schemes.
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 86/19 Off-payroll working from April 2020
A response dated 5 September 2019 to a consultation published by HMRC on 11 July 2019.
ICAEW REP 55/19 Preventing abuse of R&D tax relief for SMEs
A response dated 23 May 2019 to a consultation published by HMRC on 28 March 2019.
ICAEW REP 54/19 Off-payroll working rules from April 2020
A response dated 23 May 2019 to a consultation published by HMRC on 5 March 2019.
ICAEW Rep 137/18
ICAEW responds to the business lifecycle review call for evidence published by the Office of Tax Simplification in October 2018.
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.
What payroll information to report to HMRC
Guidance on what employer and employee information needs to be included in the Full Payment Submission (FPS) and Employer Payment Summary (EPS).
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.
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.