HMRC contact information, including telephone numbers, online options and postal addresses, together with tips.
ICAEW’s Tax Faculty provides links to help practitioners find the latest tax rates, allowance and reliefs.
How can we more closely align income tax and NIC, and why is this important?
Tax is a fast-moving and ever-changing world. Our expert staff and volunteers, and consultation work with government, means we can bring you the latest developments and expert opinions. Join today to access our resources and keep on top tax form.
ICAEW's Tax Faculty produces TAXguides to provide practical support on technical areas of tax
PAYE rates, thresholds, allowances, etc for employers in 2022/23 covering income tax, NIC, reliefs and levies, statutory payments, pensions, student loans, NMW/NLW rates and car/van/fuel BIK
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.
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.
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.
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.
Non-domiciliary announcements made at summer budget 2015
Features and articles
After a false start earlier in the year, agents can now use the income record viewer service to obtain access to individual clients’ PAYE information. Clients need to accept a digital authorisation request.
Advances of salary will be able to be reported via PAYE real time information (RTI) as part of regular earnings rather than when advances are paid.
HMRC has introduced new interactive guidance to help taxpayers navigate their P2 coding notices and understand their tax position.
The energy price guarantee, a national insurance cut and rising interest charges are expected to result in double the budgeted deficit for 2022/23.
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.
Individuals who control their own companies can choose how and when to extract profits using a strategy involving various elements. This article considers the salary element.
Functionality to allow employers to set up a recurring direct debit to pay PAYE and national insurance liabilities will launch early in October. ICAEW’s Tax Faculty provides more details.
With the pace of change constantly accelerating, EY’s Joseph Eloi, Manager, Tax and Trade Strategy, explains the need for a roadmap from HMRC, so that businesses can start planning.
Webinars and recordings
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.
This webinar from the Tax Faculty provides NMW worker definitions, NMW pay definitions, NMW hours definitions and what deductions from pay count for NMW.
This webinar Kate Upcraft will provide an update on the key changes in employment tax for 2021.
In this webinar we unpick the finalised legislation in FA 2020, and HMRC’s latest guidance.
Steve Wade provides guidance on the implementation of the new off-payroll working rules due to come into effect in April 2021.
An overview of the new off-payroll working rules in the private sector from 5 April 2020
The first in our TAXbite series on off-payroll working, this episode gives a general overview of the rules.
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.
Chapter containing advice on remuneration strategies and tax planning, written for anyone who advises or runs a family or owner-managed company.
A chapter outlining the pay as you earn (PAYE) system and related national insurance contribution (NIC) procedures.
A chapter on Pay as you earn (PAYE), covering tax issues relating to UK employers and their staff.
Clearly laid-out chapter on national insurance, covering tax issues related to UK employers and their staff.
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 firstname.lastname@example.org.
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
A short summary of the general principles of PAYE and NIC payments, with a note on quarterly installments.
This chapter explains the principles and procedures of PAYE and NICs, including the penalties for late submission of documents or payments.
A response dated 28 October 2022 to a review published by the Office of Tax Simplification on 31 August 2022.
A response dated 12 October 2022 to a consultation published by HMRC on 20 July 2022.
A response dated 5 May 2022 to a consultation published by the Office of Tax Simplification (OTS) on 24 February 2022.
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.
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.
Information on free and paid-for software for managing payroll and reporting in real time (RTI) that has been tested and recognised by HMRC.
Guidance on what employer and employee information needs to be included in the Full Payment Submission (FPS) and Employer Payment Summary (EPS).
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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