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PAYE Manual: recent changes

Details of updates published in the PAYE Manual on 8 May 2014

Recent updates to the PAYE Manual

Details of updates published in the PAYE Manual on 7 May 2014

National Insurance Numbers (NINOs): Registration of a new NINO: Legislation

Legislation for Juveniles, Employed People and Class 3 Contributors

Class 2 National Insurance contributions: Entitlement to pay voluntarily: Introduction

Guidance about who is not liable to pay Class 2 National Insurance contributions but is entitled to pay voluntarily;

Sport

Home Contact us About us Jobs Accessibility Feedback Help Tax agents & advisers businesses & corporations employers individuals & employees Sport HMRC Reference:Notice 701/45 (August 2011) View Change …

Sport

Home Contact us About us Jobs Accessibility Feedback Help Tax agents & advisers businesses & corporations employers individuals & employees You are here: Library > VAT, Customs & Excise Sport HMRC …

Sport

Home Contact us About us Jobs Accessibility Feedback Help Tax agents & advisers businesses & corporations employers individuals & employees You are here: Import & Export Sport HMRC Reference:Notice 701/45…

ESM1057 - Detailed guide to determining status: substitution inconsistent with self- ...

submit cases to ptd where right of substitution exists but other terms are wholly inconsistent with self-employment

Particular occupations: entertainment industry - musicians - orchestral players

ESM4140 - Particular occupations: entertainment industry - musicians - orchestral players General guidance about the status of musicians is at ESM4121. It should however be noted that some musicians for whom the …

Class 4 NICs: computation of liability: summary

The self-employed pay Class 4 NIC on profits immediately derived from the carrying on of a trade, profession or vocation

Debt and return pursuit: Self Assessment: customers requiring assistance in an outstanding ...

DMB guidance on SA customers requiring assistance with their outstanding returns

Supporting Guidance: employer compliance: guidance by subject: settlement: direction under ...

COG915325 - Supporting Guidance: employer compliance: guidance by subject: settlement: direction under regulation 72F - impact on national insurance contributions There are no corresponding amendments required to the…

Land and property

Home Contact us About us Jobs Accessibility Feedback Help Tax agents & advisers businesses & corporations employers individuals & employees Land and property HMRC Reference:Notice 742 (June 2012) View …

Extra statutory concessions

Home Contact us About us Jobs Accessibility Feedback Help Tax agents & advisers businesses & corporations employers individuals & employees Extra statutory concessions HMRC Reference:Notice 48 (March 2012)…

Land and property

Home Contact us About us Jobs Accessibility Feedback Help Tax agents & advisers businesses & corporations employers individuals & employees You are here: Library > VAT, Customs & Excise Land and property …

Land and property

Home Contact us About us Jobs Accessibility Feedback Help Tax agents & advisers businesses & corporations employers individuals & employees You are here: Import & Export Land and property HMRC Reference:…

Detailed guide to determining status: control over when the work is done

although control over when work is done normally points to employment, there will be many occasions when an employer exerts little control and others when a self-employed person is subject to such control

Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 ...

special cases, international, going to, coming, abroad, regulation 883/04, after 1 may 10, exceptional circumstances

Guide to determining status: holiday pay, maternity pay, sick pay and pension rights

status, holiday, ssp, SMP, pension, Working time Regulations, WTR