NIC – HMRC release new CA40 form

HMRC have updated their guidance CA40: Employees allowed to pay their own National Insurance.

Form CA40 should be used if HMRC has told a person, as an employee, to deduct National Insurance contributions from their own wages.

The CA40 for the tax year 2023 to 2024 has been added and the CA40 for the tax year 2019 to 2020 has been removed.

https://www.gov.uk/government/publications/ca40-employees-allowed-to-pay-their-own-national-insurance?utm_medium=email&utm_campaign=govuk-notifications-topic&utm_source=9876a845-8bd7-452f-9bf8-aac6099d4286&utm_content=daily

Related content from Claritax Books

The complex rules for National Insurance contributions are covered in depth in National Insurance Contributions, by Karen Speight.