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
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.
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.
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.
Features and articles
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.
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.
The Autumn Statement included several measures that are welcome news for businesses, but the medium-term outlook looks less positive.
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.
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.
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?
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.
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
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.
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 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.
Chapter containing advice on personal service companies and off-payroll working, written for anyone who advises or runs a family or owner-managed company.
Chapter containing advice on providing shares to employees, written for anyone who advises or runs a family or owner-managed company.
Chapter containing advice on remuneration strategies and tax planning, written for anyone who advises or runs a family or owner-managed company.
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.
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 email@example.com.
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.
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.
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.
For students wishing to understand the UK taxation system.
Guide to completing the self-assessment tax return.
For students wishing to understand the UK taxation system.
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.
A representation dated 12 July 2023 to a consultation published by HMRC in April 2023.
A representation dated 14 June 2023 to a consultation published by HMRC on 27 April 2023.
A representation dated 7 June 2023 to a discussion document published by HMRC on 15 March 2023.
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.
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.
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.
Guidance on the tax, National Insurance and reporting obligations for employers providing expenses and taxable benefits to employees on a wide range of topics.
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.
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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