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.