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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

Exploring the position of the personal service company

With the imminent arrival of off-payrolling for the private sector from April 2020, Peter Bickley reflects on whether the prospective new rules will change how businesses engage contractors. He covers IR35 and off-payroll working rules, tax compliance for the personal service company and a working example, as well as further guidance for Tax Faculty members.

Looking ahead at PAYE 2020

Kate Upcraft explains the challenges in preparing payroll for the 2020/21 tax year. She covers off-payroll working, company cars, Employment Allowance and termination payments, among other things.

Issues for Scottish taxpayers in 2019/20

Joanne Walker looks at the Scottish income tax system for 2019/20 and the implications for Scottish taxpayers. She covers, among other things, tax relief for residential landlords, pension contributions, the marriage allowance, Gift Aid donations and PAYE.

Taxing the gig economy – what’s the answer?

Jane Moore reports on the June 2018 meeting of Tax Club, which featured experts Jolyon Maugham QC and EY’s Steve Wade. They discussed the tax and employment law angles of the gig economy, including the tax position, the use of intermediaries, and alternatives and solutions.

Webinars and recordings

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.

Practical guidance

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

TAXguide 06/13

Cross-border and home national insurance contribution issues

TAXguide 04/13

Guidance on employer and NIC issues - questions and answers on matters of concern

TAXguide 02/13

Employer taxes and NIC questions and answers as agreed by HMRC and published by ICAEW Tax Faculty.

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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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Representations

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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