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
ICAEW’s Tax Faculty summarises some essential reading for employers and payroll agents.
HMRC has started encouraging agents to sign clients up to the Making Tax Digital income tax self assessment pilot. ICAEW’s Tax Faculty explains the somewhat confusing communications.
National insurance relief for freeport tax sites has introduced a £25,000 threshold. ICAEW’s Tax Faculty explains the confusion surrounding when this threshold has to be taken into account in NIC calculations.
ICAEW’s Tax Faculty sets out its recommendations in response to the Office of Tax Simplification’s PAYE evaluation report to help ensure that employee tax and NIC calculations are right first time.
As the Office of Tax Simplification evaluates progress on four areas – the single customer account, agents and intermediaries, the high income child benefit charge, and PAYE – Caroline Miskin and Peter Bickley share their perspectives.
Highlights from the broader tax news for the week ending 27 April 2022, including: updated VAT road fuel scale charges; HMRC extends agent access to employer PAYE liabilities and payments data; online filing issues affecting R&D claims; and tax credit renewals and migration to universal credit.
Employers do not have to pay national insurance contributions for veterans in their first year of civilian employment after leaving the armed forces.
As HMRC finalises its guidance on notification of uncertain tax treatments, Business Tax Faculty Manager Richard Jones highlights the most significant points.
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.
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.
A chapter outlining the pay as you earn (PAYE) system and related national insurance contribution (NIC) procedures.
Chapter containing advice on remuneration strategies and tax planning, written for anyone who advises or runs a family or owner-managed company.
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 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.
Proposals to require digital marketplaces to report sellers’ incomes to HMRC could impose significant burdens, cautions ICAEW in this consultation response. The plans highlight the complexity of compiling accurate data and the need for broader tax reforms.
A response dated 5 October 2021 to a consultation published by HMT on 30 September 2021, including ICAEW’s Tax Faculty customary pre-Budget letter to the Financial Secretary to the Treasury. It calls for the acceleration of work to build a modern tax system, while urging a “manageable pace” of transition, it cautions against implementing tax changes without consultation, such as the new Health and Social Care Levy.
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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