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Keeping us informed.
Key points
- HMRC updates its employer guidance on payroll at least annually.
- Problems finding the changes on the html document on GOV.UK.
- It would be helpful for users if GOV.UK could refine the list of topics covered by its email alerts.
- Change to section on standard payments made when or after an employee leaves.
HMRC’s main guidance for employers on payroll operation is the Further Guide to PAYE and National Insurance (CWG2). It is updated and published before 6 April each year so that it is in place for the start of the new tax year.
This year most of the guidance for 2019-20 including the CWG2 was published earlier than usual – in February or early March. Previously the guidance for employers was not published before early April by which time many employers had already run the payroll for their first pay period. So HMRC is to be commended for uploading the guidance...
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