CWG2: Further guide to PAYE and NICs

11 May 2015

The employer helpbook CWG2: Further guide to PAYE and National Insurance contributions has been updated.

The changes to the CWG2 are under Chapter 1 on page 4 – amendment to who is treated as an employee for NICs purposes and under Chapter 2 where a new section 24a on page 21 has been added to reflect the new pension flexibilities.

Follow the link below to download the CWG2. 2013-14 and 2014-15 editions are also available.

CWG2: Further guide to PAYE and National Insurance contributions