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
Practical guidance
ICAEW's Tax Faculty produces TAXguides to provide practical support on technical areas of tax
TAXguide 05/23: Tax relief for pension contributions – recent changes
Explaining top ups for low earners in net pay arrangement schemes and the digitalisation of top up claims by pension scheme administrators for relief at source pension schemes.
TAXguide 04/23: Payroll and rewards update 2023 – Q&A
ICAEW's Tax Faculty hosted a payroll and rewards webinar on 16 April 2023. This TAXguide shares to the answers raised at that webinar covering topics such as rates, thresholds, payroll, P11Ds, pension contributions and residence.
TAXguide 01/22: Payroll rates, allowances and thresholds in 2022/23
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
TAXguide 21/20 Employment Tax: round up of 2020/21 and a look ahead
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.
TAXguide 02/20 Employment Allowance from April 2020
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.
TAXguide 15/19: Employment Allowance from April 2020
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.
Features and articles
Autumn Statement 2023
While headlines focused on the immediate cut in National Insurance, the key element of the Autumn Statement was the focus on long term plans aimed at resolving difficulties in the housing and infrastructure sectors. The challenge for the Chancellor is whether the electorate view these plans as credible, given implementation will have started and not completed before the next election.
ICAEW technical round-up: November 2023
This month’s top stories include a raft of Autumn Statement measures; HMRC issues its guidelines for compliance on what qualifies as R&D for tax purposes; and tips for returns for deceased individuals and estates.
Autumn Statement: short-term gain, medium-term loss
The Autumn Statement included several measures that are welcome news for businesses, but the medium-term outlook looks less positive.
NIC rate cuts for self-employed and employees
National insurance contributions (NIC) will be reduced to 8% for the self-employed and to 10% for employees, and the flat rate class 2 NIC will be abolished for most self-employed, the chancellor has announced.
Tax news in brief 23 November 2023
Highlights from the broader tax news for the week ending 23 November 2023, including: VAT on local authority supplies of sporting services; reclaiming tax paid on loans to participators; income record viewer update; and gift holdover relief claims.
PAYE reporting for early payments of earnings at Christmas
It is common practice for employers to pay earnings earlier than the normal or contractual payday at Christmas. But what date should employers quote on their PAYE RTI full payment submission (FPS)? And when should they submit the FPS to HMRC?
HMRC’s digital services: the single customer account
Caroline Miskin explains what we know about HMRC’s single customer account programme, the unique customer record that is a prerequisite, and what this means for taxpayers.
Should you be paying national insurance while working abroad?
HMRC has launched a new tool for people to check whether they should be paying national insurance contributions (NIC) while they are working abroad.
Webinars and recordings
Tax in Practice - April 2023
Join the Small Practitioners Community, ICAEW Tax Faculty and guest speaker Rebecca Benneyworth as they talk about HMRC service performance and ADL restrictions, MTD ITSA small business review, change to HMRC digital services, tax consultations and more.
Employment taxes update 2022
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.
National Minimum Wage
This webinar from the Tax Faculty provides NMW worker definitions, NMW pay definitions, NMW hours definitions and what deductions from pay count for NMW.
Employment taxes update 2021
This webinar Kate Upcraft will provide an update on the key changes in employment tax for 2021.
Off-payroll working
In this webinar we unpick the finalised legislation in FA 2020, and HMRC’s latest guidance.
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.
Bloomsbury 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 Accounting and Tax Service.
Personal service companies and off-payroll working
Chapter containing advice on personal service companies and off-payroll working, written for anyone who advises or runs a family or owner-managed company.
Providing shares to employees
Chapter containing advice on providing shares to employees, written for anyone who advises or runs a family or owner-managed company.
Remuneration strategies
Chapter containing advice on remuneration strategies and tax planning, written for anyone who advises or runs a family or owner-managed company.
Pay as you earn (PAYE)
A chapter on Pay as you earn (PAYE), covering tax issues relating to UK employers and their staff.
National Insurance
Clearly laid-out chapter on national insurance, covering tax issues related to UK employers and their staff.
PAYE procedures
A chapter outlining the pay as you earn (PAYE) system and related national insurance contribution (NIC) procedures.
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 Acceptable usage terms.
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.
Working in employment
A chapter covering the tax treatment of earnings and benefits from employment. Includes a consideration of the PAYE system, tax codes, tax-deductible expenses, employee travel, home working, benefits-in-kind, employee share ownership, and payments on termination of employment.
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 (PAYE) and 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.
Taxation: Finance Act 2019
The main aim of this book is to describe the UK taxation system in sufficient depth and with sufficient clarity to meet the needs of those undertaking a first course of study in taxation.
Taxation: Finance Act 2017
For students wishing to understand the UK taxation system.
Financial Times guide to personal tax 2011-12
Guide to completing the self-assessment tax return.
Taxation: Finance Act 2010
For students wishing to understand the UK taxation system.
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 081-23 Tackling umbrella company non-compliance
A representation dated 29 August 2023 to a consultation published by HM Treasury, HM Revenue & Customs and Department for Business & Trade on 6 June 2023.
ICAEW REP 068-23 The TAFR - Information and Data Representation
A representation dated 12 July 2023 to a consultation published by HMRC in April 2023.
ICAEW REP 056-23 Off Payroll Working Offsets
A representation dated 14 June 2023 to a consultation published by HMRC on 27 April 2023.
ICAEW REP 053-23 Discussion document - Simplifying and modernising HMRC's income tax services through TAFR
A representation dated 7 June 2023 to a discussion document published by HMRC on 15 March 2023.
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.
National Insurance on GOV.UK
Comprehensive hub linking to government guidance on National Insurance including rates and categories, National Insurance for the self-employed, and UK National Insurance for those working outside the UK.
Expenses and benefits: company vans and fuel
Overview for employers on tax, National Insurance and reporting obligations for those providing company vans and fuel to employees. It covers exemptions, what to report and how to calculate value.
Expenses and benefits: A to Z
Guidance on the tax, National Insurance and reporting obligations for employers providing expenses and taxable benefits to employees on a wide range of topics.
Expenses and benefits for employers
Overview providing guidance on tax and National Insurance on expenses and employee benefits, covering the procedure for submitting a P11D form, deadlines, record keeping, and exemptions and dispensations.
Tax if you leave the UK to live abroad
Guidance for UK taxpayers with links to forms and tax returns required by HMRC, plus information on tax refunds, UK income, and National Insurance.
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.