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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.

HMRC cites the potential risks for the employer, ranging from losing the right to recover VAT and liability for unpaid tax and NICs to the reputational harm that could compromise commercial relationships.

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