CWG2: further guide to PAYE and National Insurance contributions

18 July 2018

Updates have been made to the CWG2 guide in relation to pension schemes payments, death benefit payments relating to pension schemes and serious ill health payments relating to pension schemes.

The 2018 to 2019 CWG2: further guide to PAYE and National Insurance contributions guidance has had updates to the following sections:

  • 2.2.6 Pension schemes payments

    • How to tax pension flexibility payments

    • How to report pension flexibility payments under RTI

  • 2.2.7 Death benefit payments relating to pension schemes

    • How to report lump sum death benefit payments under PAYE through RTI

  • 2.2.8 Serious ill health payments relating to pension schemes

    • How to report serious ill health payments under RTI