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National Insurance for employers - the basics

An overview of your responsibilities as an employer for deducting and paying National Insurance contributions, including information about category letters

Employer Bulletin April 2014 Issue 47

Payroll news and updates

Evasion Publicity Campaign

HMRC Research Report 277: 2012/13 Pre- and Post-Campaign Tracking Survey: Report on findings among SMEs

Employees coming to the UK from abroad

Employer guidance on operating PAYE for employees coming from abroad, when exceptions apply & using the Starter Checklist to get new employee information

Employee reaches 16

What to do if one of your employees reaches age 16, the age at which NICs liability starts

Tax and National Insurance on company benefits

Benefits you get with your job - which are and which aren't taxable, who pays the tax and how it's paid, your responsibilities

Employee gets a new tax code

Information for employers on the actions to take if an employee is given a new tax code by HMRC

Employee called up for reservist service in armed forces

Employer guidance when an employee is called up for reservist service - when to set the irregular payment pattern indicator or issue a P45

Joining or leaving a contracted-out occupational pension

Information for employers on what a contracted-out pension scheme is and how to calculate NICs if someone joins or leaves one

Employment Status Indicator

Employment Status Indicator

Employee reaches State Pension age

Guidance for employers on what to do when an employee reaches State Pension age and is still working for you

Selling or closing your company and Corporation Tax

Corporation Tax paperwork and procedures if your company is sold, ceases trading or is being wound up

Recent updates to the Self Assessment Manual

Details of updates published in the self assessment manual on 02 August 2013

PAYE operation: international employments: coding employees who return to UK after working ...

This subject tells you how to code an employee who returns to the UK after working abroad.

National Insurance for people coming to the UK

National Insurance for people coming to the UK When you come to work in the UK you have to register for a National Insurance number and immediately start paying National Insurance contributions in the UK on the same …

Employee takes a leave of absence

Guidance for employers on what to do about PAYE tax and NICs for employees on a leave of absence from your business

Employee goes on jury service

Guidance for employers on what you need to do about PAYE tax and NICs for an employee on jury service

Employee receives a new benefit in kind

An overview for employers of the procedures to follow if you start providing an employee with a benefit in kind

Class 4 NICs: structure: annual Class 4 NICs maximum from 6 April 2003: contributors who ...

NIM24170 - Class 4 NICs: structure: annual Class 4 NICs maximum from 6 April 2003: contributors who are employed and self-employed: general Regulation 100 SS(C)R 2001 NIM24151 explains why, despite the introduction …