HMRC updated guidance: CWG2

21 February 2023

HM Revenue and Customs (HMRC) has now updated the ‘CWG2: further guide to PAYE and National Insurance contributions’, with the 2023/24 version being added.

The CWG2 outlines detailed guidance on how employers must deal with the application of income tax and national insurance contributions (NIC) in less common situations. The guide also covers the requirements for reporting and rules for different payroll activities.

Payroll professionals can find out more on PAYE and NIC for current and previous years here.

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.