ICAEW.com works better with JavaScript enabled.

PAYE & RTI - guidance

Practical guidance from ICAEW's Tax Faculty related to PAYE, Real-time information and the UK employment tax regime.

TAXguide 03/20 Off-payroll working from April 2020

09-03-2020

In light of upcoming changes to the off-payroll working regime, this guidance from the Tax Faculty outlines how to determine whether a private sector client using contractors through an intermediary is ‘small’.

TAXguide 02/20 Employment Allowance from April 2020

05-02-2020

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

Premium Content: This is exclusive item - please log in or subscribe to view this item.

Tax Faculty 21-10-2019

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 03/18: Employment taxes round up

22-02-2018

In TAXguide 03/18, Kate Upcraft answers a selection of the key questions raised by viewers of the Tax Faculty webinar "employment taxes round up", broadcast on 13 February 2018. Read a summary here, Tax Faculty members can download the full guide.

TAXguide 16/17: Employment intermediaries

08-09-2017

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

16-09-2015

Non-domiciliary announcements made at summer budget 2015

TAXguide 05/15

Premium Content: This is exclusive item - please log in or subscribe to view this item.

Tax Faculty 12-08-2015

Company Directors - PAYE Real Time Information. A questions and answers guidance note.

TAXguide 03/14

Premium Content: This is exclusive item - please log in or subscribe to view this item.

28-04-2015

Partnerships - salaried members rules for LLPs

TAXguide 06/13

Premium Content: This is exclusive item - please log in or subscribe to view this item.

09-04-2015

Cross-border and home national insurance contribution issues

TAXguide 04/13

Premium Content: This is exclusive item - please log in or subscribe to view this item.

10-03-2015

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

Showing 10 of 11 items