U.K. Issues 2015-16 Employment Tax Guides

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By Molly Ward

March 2—Her Majesty's Revenue and Customs in the U.K. recently published several guides related to employment taxes for the 2015-16 tax year.

Guide CWG2 provides employers with more information on Pay as You Earn and National Insurance contribution programs.

Guide CA38 enables employers to manually calculate contributions for employees who must pay National Insurance. The guide also has tables for new categories, M and Z, that are to be introduced April 6, 2015.

Among other guidance:

•  CA39: Contracted-out salary related pension schemes,

•  CA40: Employees allowed to pay their own National Insurance,

•  CA41: National Insurance contributions tables B and C to manually calculate contributions for employees who must pay National Insurance,

•  CA44: National Insurance for company directors,

• Taxable pay tables: Calculator method for employers who are exempt from filing online and run a manual payroll and manual method to manually calculate payroll if exempt from filing online,

•  Tables A: Pay adjustment tables,

•  480: A tax guide explaining the tax law relating to expenses payments and benefits received by directors and employees,

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

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


To contact the reporter on this story: Molly Ward at mward@bna.com

To contact the editor responsible for this story: Jared Mondschein at jmondschein@bna.com

Additional HMRC guidance can be found at https://www.gov.uk/government/publications.

More information on payroll issues in the U.K. can be found in the U.K. country primer. 

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