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Official guidance
Compliance Operational Guidance

COG903500 · Supporting guidance: employer compliance guidance by subject: employer and contractor’s role

  • COG903510 · Introduction
  • COG903520 · Supporting Guidance: employer compliance: guidance by subject: employer and contractor’s role: PAYE and NICs legislation
  • COG903530 · Supporting Guidance: employer compliance: guidance by subject: employer and contractor’s role: arrears of pay
  • COG903540 · Supporting Guidance: employer compliance: guidance by subject: employer and contractor’s role: benefits and expenses
  • COG903550 · Supporting Guidance: employer compliance: guidance by subject: employer and contractor’s role: statutory payments
  • COG903555 · Supporting Guidance: employer compliance: guidance by subject: employer and contractor’s role: employment allowance
  • COG903560 · Supporting Guidance: employer compliance: guidance by subject: employer and contractor’s role: statutory sick pay (SSP) & statutory maternity pay (SMP)
  • COG903570 · Statutory Paternity Pay (SPP), Additional Statutory Paternity Pay (ASPP) and Statutory Adoption Pay (SAP)
  • COG903575 · Supporting Guidance: employer compliance: guidance by subject: employer and contractor’s role: statutory shared parental pay (ShPP)
  • COG903577 · Supporting Guidance: employer compliance: guidance by subject: employer and contractor’s role: Statutory Parental Bereavement Pay (SPBP)
  • COG903580 · Supporting Guidance: employer compliance: guidance by subject: employer and contractor’s role: student loan deductions legislation
  • COG903590 · Supporting Guidance: employer compliance: guidance by subject: employer and contractor’s role: operation of the construction industry scheme (CIS)
  • COG903622 · Supporting Guidance: employer compliance: guidance by subject: employer and contractor’s role: Apprenticeship Levy
  • COG903620 · Supporting Guidance: employer compliance: guidance by subject: employer and contractor’s role: factsheets replacing codes of practice
  1. Supporting guidance: employer compliance guidance by subject: employer and contractor’s role: contents
  2. Supporting guidance: employer compliance guidance by subject: employer and contractor’s role: introduction

COG903510 | Supporting guidance: employer compliance guidance by subject: employer and contractor’s role: introduction

From HM Revenue & Customs · Compliance Operational Guidance

This guidance has been removed following a review of its content revealed it is now obsolete.

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