Business Accounting Guides: HMRC Business Guides and useful Business Accounting Websites

General PAYE and NIC Issues

Employers can get help on PAYE and NIC issues from their PAYE Tax Office or a Tax Enquiry Centre (quoting their PAYE reference number) for PAYE matters; HM Revenue & Customs (NICO) via the local Social Security office for National Insurance matters; or the Employer’s Helpline on 0845 7 143 143. (Calls are charged at the local rate.)

Guidance on the Legislative Payroll Changes

HM Revenue & Customs provides information on legislative changes in the following Employer guides:

• E10 Finishing the Tax Year
• E11 Starting the Tax Year
• E12 Rates and Limits
• E13 Day to Day Payroll
• E14 What to do if your employee is sick
• E15 Pay and time off work for parents
• E16 Pay and time off work for adoptive parents
• Employer’s Further Guide to PAYE and NICs (CWG2)
• Class 1A National Insurance contributions on Car and Fuel Benefits (CA33)
• Class 1A National Insurance contributions on Benefits in Kind (CWG5)
• National Insurance for Company Directors (CA44)

This information is available from either the Employer’s Orderline on 0845 7 646 646 or from your nearest HMRC office.

If year-end information is submitted online we recommend that you refer to the Pegasus Online Filing FAQs or Do it online: Your guide to filing PAYE returns and paying electronically, which can be found on HM Revenue & Customs website in the Employers area.

Links to Useful Websites

The following Website links might be helpful in relation to payroll matters. Note that links are subject to change:

• Her Majesty's Revenue & Customs www.hmrc.gov.uk/
• HMRC PAYE Online Services (Internet) www.hmrc.gov.uk/efiling/help/mainhelp.htm
• Department for Work and Pensions www.dwp.gov.uk
• Institute of Payroll and Pensions Management www.ippm.org
• British Computer Society www.bcs.org.uk
• Occupational Pensions Regulatory Authority www.thepensionsregulator.gov.uk/
• The Government Gateway for Internet Submissions www.gateway.gov.uk
• Jobcentre Plus (Part of the Department for Work and Pensions) www.jobcentreplus.gov.uk