HMRC updated guidance: PAYE

27 February 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 three suppliers  

  • guidance: ‘CWG2: further guide to PAYE and National Insurance contributions’ has been updated. In section 4.5 ‘Employees coming to or leaving the UK – treatment for National Insurance contributions purposes’, Gibraltar has been added to the list of countries with which the UK has a social security agreement. ‘Regulations (EC) No 883/2004 and 987/2009 and Regulations (EC) 1408/1971 and 574/1972’ have been added to list of agreements and regulations that include employer obligations.

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