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PAYE and real-time information

Expert commentary and practical guidance from ICAEW related to PAYE, Real-time information and the UK employment tax regime

In this section

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.

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.

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.

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

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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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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.

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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