HMRC guidance: Employer guides for PAYE and national insurance contributions

Published on: 14 February 2024

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Specialist Tax Regulatory Materials

Article summary

HMRC has published the latest versions of its employer guide to Class 1A National Insurance contributions on benefits in kind, termination payments and sporting testimonial payments (CWG5), and of its further guidance for employers on PAYE and National Insurance contributions (CWG2), the latter to be used from 6 April 2024.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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