16 February 2024

HM Revenue and Customs (HMRC) has released guidance to be used from 6 April 2024 in relation to PAYE and National Insurance contributions, replacing the CWG2 (2023).

The guide covers:

  • General procedures
  • Special procedures
  • National Insurance only procedures
  • Special types of employee
  • Pay, expenses and benefits

It also has links to further guidance where it is needed.

It is a huge piece of guidance and includes many items of note for payroll professionals, so is a good one to have in your bookmarks to search when you have an initial query. From statutory payments, pension contributions, gender reassignment certificates, payroll giving to the basics of PAYE; it has it all.

Keep an eye out on this page for further updates, as such a big piece of documentation it is likely to be updated with amendments and additional information.

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