// Latest Webinar

How to Stay Safe from HMRC

 

Home / Blog / Directory of 2015/1016 employment tax related HMRC guidance

Directory of 2015/1016 employment tax related HMRC guidance

27 February 15 | By: Jas Jhooty

Directory

HMRC have recently published a range of their updated employment tax related guidance booklets relating to the 2015/2016 tax year. Since the migration of HMRC guidance to the gov.uk website, it has proven quite difficult to navigate the new website. For this reason we are providing a handy directory which you can use to quickly access the relevant guidance: –

PAYROLL RELATED GUIDANCE

CWG2: Further guide to PAYE and National Insurance contributions

For employers and provides more detailed PAYE and National Insurance contribution (NICs) information. This guidance covers how you deal with PAYE and NICs in some less common situations you might face. Current and previous year’s guidance available. These booklets can be found here.

CA38: National Insurance contributions tables A, J M and Z

This helpbook includes tables for the new categories – M and Z – which are being introduced from 6 April 2015. Enables employers to manually calculate contributions for employees who must pay National Insurance. Current and previous year’s guidance available. These booklets can be found here.

CA39: Contracted-out salary related pension schemes

Use these National Insurance tables to calculate contributions to contracted-out occupational pension schemes. Use these tables to manually calculate National Insurance contributions for employees who are members of a contracted-out occupational pension scheme. These tables are for employers who are exempt from filing or unable to file payroll information online. Current and previous year’s guidance available. These booklets can be found here.

CA40: Employees allowed to pay their own National Insurance

Use if HM Revenue and Customs has told you, as an employee, to deduct National Insurance contributions (NICs) from wages. Use these tables if you are authorised to pay your own NICs and are not in contracted-out employment. Current and previous year’s guidance available. These booklets can be found here.

CA41: National Insurance contributions tables B and C

Use this booklet to manually calculate contributions for employees who must pay National Insurance. These tables are for employers who are exempt from filing or unable to file payroll information online and use manual systems. Current and previous year’s guidance available. These booklets can be found here.

CA42: Foreign-going mariners and deep-sea fishermen

Use this booklet to manually calculate contributions for employees who must pay National Insurance. Details National Insurance contributions tables for foreign-going mariners and deep sea fishermen. Current and previous year’s guidance available. These booklets can be found here.

CA44: National Insurance for company directors

Find information about paying National Insurance contributions (NICs) for company directors. This booklet gives detailed information about paying NICs for company directors. It also tells you about special or unusual cases. Current and previous year’s guidance available. These booklets can be found here.

Taxable pay tables: Calculator method

For employers who are exempt from filing online and run a manual payroll. Use these tables to complete your payroll manually. Current and previous year’s guidance available. These booklets can be found here.

Taxable pay tables: Manual method

Use Tables B to D to manually calculate your payroll if you are exempt from filing online. Current and previous year’s guidance available. These booklets can be found here.

Tables A: Pay adjustment tables

Use to manually calculate free pay for codes with the suffix L, P, T or Y (not NT) and to work out additional pay for codes with prefix K. To be used until further notice. This guidance can be found here.

E17: Collection of Student Loans

An employer’s guide to the collection of Student Loans. This helpbook gives general information about the collection of Student Loans and explains your responsibilities as an employer in making deductions and sending those deductions to HM Revenue and Customs. Current and previous year’s guidance available. These booklets can be found here.

SL3: Student Loan deduction tables

Use these tables if you have to manually calculate Student Loan deductions for your employees. Current and previous year’s guidance available. These booklets can be found here.

BENEFITS & EXPENSES RELATED GUIDANCE

480: Expenses and benefits – a tax guide

Explains the tax law relating to expenses payments and benefits received by directors and employees. Current and previous year’s guidance available. These booklets can be found here.

CWG5: Class 1A National Insurance contributions on benefits in kind

Employers providing benefits to be reported on form P11D or substitute form or to employees of another employer. This guide tells you what you need to know and do about Class 1A National Insurance contributions (NICs). It explains when Class 1A NICs are due and how they are worked out, reported and paid. Current and previous year’s guidance available. These booklets can be found here.

CA33: Class 1A National Insurance contributions on car and fuel benefits

Used to manually calculate the taxable benefit of providing a car to your employees, or employees of another employer. You should read this booklet if you:-

  • are an employer who provides cars to your employees
  • provide cars to employees of another employer

Current and previous year’s guidance available. These booklets can be found here.

List 3 – Professional bodies approved for tax relief

HMRC list of professional bodies and learned societies with tax-deductible fees. The list includes all bodies approved by the commissioners for HMRC up to 31 March 2014. This list can be found here.

Advisory Fuel Rates

Advisory Fuel Rates (AFR) for company car users, current and previous rates and how they are calculated. HMRC review rates quarterly on 1 March, 1 June, 1 September and 1 December. Click here to find out how to use these rates.

2018 emTax Ltd | Privacy & Cookie Policy | Sitemap | Company No. 8280312 | Vat No. 153 3155 34