CWG2 – further guide to PAYE and NIC – updated guidance

The 2022-23 “further guide” (CWG2) has been amended in two respects:

• guidance about adjusting NICs (see section 3.7.5); and
• guidance about changes of gender (see section 1.17).

https://www.gov.uk/government/publications/cwg2-further-guide-to-paye-and-national-insurance-contributions/2022-to-2023-employer-further-guide-to-paye-and-national-insurance-contributions

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The complex rules for National Insurance contributions are covered in depth in National Insurance Contributions.