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
Changes to the benefits-in-kind rules
Kate Upcraft explains in detail the new rules for optional remuneration arrangements – following changes to the benefits-in-kind rules in April 2017 – and what happens when they are payrolled.
Outlining the Scottish income tax powers
Scottish tax is on the cusp of change and Scottish taxpayers will see a difference in their personal tax from 2017/18. Joanne Walker explains how Scotland has used its devolved powers to set income tax rates and bands for 2017/18 and how the position of Scottish taxpayers will differ from the rest of the UK.
Examining Finance Act 2017
Lindsey Wicks goes into minute detail on the content of Finance Act 2017. This includes income tax, corporation tax, employee shareholder shares, disguised remuneration, indirect taxes, tax avoidance, the soft drinks industry levy, plus what might be to come in the next Finance Bill.
Introducing the Tax Faculty's Employment Taxes and NIC Committee
Ken Voller, director of Tax Business, explains the work of this Tax Faculty committee and how tax practitioners can get involved.
UK employment tax update for 2017/18
Sarah Bradford explains what’s new for UK employers and employees at the start of the 2017/18 tax year, with important updates around payroll, company cars and the Apprenticeship Levy.
The tax contributions of big business
How much tax do large companies, banks and the financial sector contribute to the public finances? Ian Young looks at the latest PwC research detailing the levels of tax contributed by companies through corporation tax, NIC contributions, business rates and VAT, as well as taxes that these organisations collect on behalf of government.
Starting your business
You’ve taken the plunge and decided to start trading. The first few months spent getting the business up and running are likely to be very hectic. So before getting the business off the ground, it pays to get all the necessary administrative chores out the way.
Webinars and recordings
TAXtalk May 2018
IHT is the flavour of the month, the Resolution Foundation published their take on it last week proposing a capital acquisition tax, the OTS is looking at simplification and the Chancellor promised a consultation on the taxation of trusts which will inevitably include IHT. Are they each going to come up with a different solution?
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.
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 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.
TAXguide 03/14
Partnerships - salaried members rules for LLPs
eBooks
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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.
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Representations
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.
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