HMRC updated guidance: PAYE and income tax

10 May 2023

HM Revenue and Customs (HMRC) has now updated the GOV.UK guidance.

Below are the key updates for this week:

  • guidance for ‘Find payroll software that is recognised by HMRC’ has been updated for four suppliers 

  • guidance: ‘CWG2: further guide to PAYE and National Insurance contributions’ has been updated. In section 2.2.5 the instructions around commutation payment where pension payments have not started (not crystallised) have been updated to use the BR code when no P45 is used

  • guidance for ‘Claim Income Tax relief for your employment expenses by post’ has been updated. Information about needing an agent services account to submit income tax or PAYE repayment claims on behalf of others has been added.


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