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 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.
TAXguide 05/15
Company Directors - PAYE Real Time Information. A questions and answers guidance note.
TAXguide 04/13
Guidance on employer and NIC issues - questions and answers on matters of concern
Features and articles
P11Ds: filing online when a different agent is authorised for PAYE
Many employers will outsource their payroll to one agent but use another for P11D reporting. As HMRC systems do not have the functionality to recognise multiple agents for the same head of duty (eg, employers’ PAYE), concerns have been raised about how agents in this situation can submit P11Ds online for clients. ICAEW’s Tax Faculty shares the solution.
Tax news in brief 17 May 2023
Highlights from the broader tax news for the week ending 17 May 2023, including: LBTT Green Freeports relief; SA exclusions and special cases; amendments to plastic packaging tax regulations; HMRC’s employment related securities bulletin; making child benefit claims online; and changes to the check when you can expect a reply from HMRC service.
PSAs – more details about new online service
HMRC has provided an update about its online service to apply for, amend or cancel a PAYE settlement agreement.
HMRC extends and expands redirect to SMS trial
HMRC is to continue using text messages to redirect helpline callers to online services. It will expand the trial to more services. The trial is not being carried out on the agent dedicated line.
PSAs – new online service for employers
HMRC launches new online service to apply for, amend or cancel a PAYE settlement agreement.
HMRC restricts use of the ADL until June
HMRC is severely restricting the use of the agent dedicated line from 17 April to 2 June. The ADL will only deal with queries on self assessment penalties and PAYE coding notices.
Tax thresholds in deep freeze
Following the Spring Budget on 15 March, Mei Lim Cooper considers the effects of frozen tax thresholds. With some thresholds static until 2028, more taxpayers will find themselves paying a tax for the first time, or at higher rates.
VAT as a digital tax: HMRC needs a roadmap
With aims to create real-time reporting for VAT, HMRC needs to fully articulate its plans to allow businesses time to adapt.
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 upcoming changes and discuss the practical implementation of tax guidance.
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.
Remuneration strategies
Chapter containing advice on remuneration strategies and tax planning, written for anyone who advises or runs a family or owner-managed company.
PAYE procedures
A chapter outlining the pay as you earn (PAYE) system and related national insurance contribution (NIC) procedures.
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.
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.
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.
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.
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 021-23 HMRC's employer liabilities and payments account
A letter dated 1 March 2023 commenting on HMRC’s employer liabilities & payments accounts.
ICAEW REP 091-22 Hybrid and distance working OTS review
A response dated 28 October 2022 to a review published by the Office of Tax Simplification on 31 August 2022.
ICAEW REP 085-22 Improving the data HMRC collects from its customers
A response dated 12 October 2022 to a consultation published by HMRC on 20 July 2022.
ICAEW REP 035-22 OTS evaluation of improvements to the operation of PAYE
A response dated 5 May 2022 to a consultation published by the Office of Tax Simplification (OTS) on 24 February 2022.
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.
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