PAYE guidance updated

Released 10 September 2021

HMRC have updated their guide CWG2: further guide to PAYE and National Insurance contributions.

In particular, European Free Trade Association countries have been added to the list in section 4.5. The section has also been updated with information about agreements that include employer obligations. Section 4.5.1 has been updated with information about when employees must pay Class 1 National Insurance contributions.

View CWG2.

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