HMRC have published the 2023-24 version of their guidance CWG2: further guide to PAYE and National Insurance contributions.
The guidance covers the following:
- introduction;
- general procedures;
- special procedures;
- National Insurance only procedures;
- special types of employee;
- pay, expenses and benefits;
- other useful forms and guidance issued by HMRC; and
- help and guidance.
Related content from Claritax Books
The complex rules for National Insurance contributions are covered in depth in National Insurance Contributions, by Karen Speight.
