HMRC contact information, including telephone numbers, online options and postal addresses, together with tips.
This guidance provides a summary of key tax rates, allowances and reliefs for 2017/18, 2018/19 and 2019/20.
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.
Features and articles
Lindsey Wicks looks at the measures set to apply from April 2020, and raises concerns that some still lack clear guidance from HMRC.
Before Making Tax Digital is mandated, shouldn’t we have a single income tax IT system for all?
With the imminent arrival of off-payrolling for the private sector from April 2020, Peter Bickley reflects on whether the prospective new rules will change how businesses engage contractors. He covers IR35 and off-payroll working rules, tax compliance for the personal service company and a working example, as well as further guidance for Tax Faculty members.
Kate Upcraft explains the challenges in preparing payroll for the 2020/21 tax year. She covers off-payroll working, company cars, Employment Allowance and termination payments, among other things.
Joanne Walker looks at the Scottish income tax system for 2019/20 and the implications for Scottish taxpayers. She covers, among other things, tax relief for residential landlords, pension contributions, the marriage allowance, Gift Aid donations and PAYE.
Sarah Bradford provides a comprehensive guide for employers on what to do before the end of the tax year.
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.
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.
Webinars and recordings
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.
Non-domiciliary announcements made at summer budget 2015
Company Directors - PAYE Real Time Information. A questions and answers guidance note.
Partnerships - salaried members rules for LLPs
Cross-border and home national insurance contribution issues
Guidance on employer and NIC issues - questions and answers on matters of concern
Employer taxes and NIC questions and answers as agreed by HMRC and published by ICAEW Tax Faculty.
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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.
Briefing for MPS on Finance Bill issued on 5th June
A response dated 19 February 2020 to a consultation published by HMRC on 22 January 2020.
Practical questions submitted on 13 December by the Tax Faculty to HMRC. Superseded by TAXguide 08/20.
A response dated 5 September 2019 to a consultation published by HMRC on 11 July 2019.
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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