2023/24 updated guidances for employers and agents

17 April 2023

The CA44, CA41, CA42, SL3, taxable pay tables manual method, travel rates and allowances and payrolling employees guidance’s have all been updated to reflect information for the 2023/24 tax year.

CA44: National Insurance for company directors

Information about paying National Insurance (NI) contributions for company directors in current and previous tax years.

CA41: National Insurance contributions tables B, C, I and S

Use these booklets to manually calculate contributions for employees who must pay NI.

CA42: Foreign-going mariners and deep-sea fishermen

Use this booklet to manually calculate contributions for employees who must pay NI for current and previous tax years.

SL3: Student and Postgraduate Loan deduction tables

Use these tables if you have to manually calculate student or postgraduate loan deductions for your employees, current and previous years.

Taxable pay tables: manual method

If you're an employer exempt from filing online, use these tables to manually work out your payroll.

Rates and allowances: travel — mileage and fuel allowances

Rates and allowances for travel including mileage and fuel allowances.

Payrolling employees: taxable benefits and expenses

Use the payrolling benefits and expenses online service to show you’re collecting tax on benefits and expenses through your payroll.

Information provided in this news article may be subject to change. Please make note of the date of publication to ensure that you are viewing up to date information.