HMRC publish 2021–22 PAYE guidance

Released 19 February 2021

The 2021–22 version of the HMRC guidance CWG2: further guide to PAYE and National Insurance contributions is now available.

The latest version includes information about tax and primary Class 1 National Insurance contributions (NICs) on expenses and benefits paid by employer.

View the 2021–22 version of CWG2.

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