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Practical points 2019 - Employment tax

Guidance from ICAEW's Tax Faculty for practitioners on the latest developments in policy, practice and legislation related to employment taxes, including: benefits and expenses; company car tax; national insurance; PAYE and real-time information; and taxation of intermediaries.

Where employees are unable to provide a NI number, employers are advised to leave this field blank on the full payment submission. 

HMRC will provide guidance on P11D completion for 2019/20 in due course.