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
Upcoming changes to tax in April 2020
Lindsey Wicks looks at the measures set to apply from April 2020, and raises concerns that some still lack clear guidance from HMRC.
Making Tax Digital
Before Making Tax Digital is mandated, shouldn’t we have a single income tax IT system for all?
Exploring the position of the personal service company
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.
Looking ahead at PAYE 2020
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.
Issues for Scottish taxpayers in 2019/20
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.
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.
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.
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.
Webinars and recordings
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.
TAXbite: Off-payroll working from April 2020
An overview of the new off-payroll working rules in the private sector from 5 April 2020
Off-payroll working (or IR35): an overview
The first in our TAXbite series on off-payroll working, this episode gives a general overview of the rules.
Practical guidance
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.
TAXguide 03/14
Partnerships - salaried members rules for LLPs
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.
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.
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 33/20 Off-Payroll working (Finance Bill 2019-21)
Briefing for MPS on Finance Bill issued on 5th June
ICAEW REP 03/20 Off-payroll working frm April 2020-draft PAYE and social security contributions regulations
A response dated 19 February 2020 to a consultation published by HMRC on 22 January 2020.
ICAEW REP 127/19 Off payroll working-IR 35-payroll and other practical issues-operational questions
Practical questions submitted on 13 December by the Tax Faculty to HMRC. Superseded by TAXguide 08/20.
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.
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.