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COG908000 | Supporting Guidance: employer compliance: guidance by subject: computations: contents

From HM Revenue & Customs · Compliance Operational Guidance

Contents36 entries

  1. COG908010Supporting Guidance: employer compliance: guidance by subject: computations: introduction
  2. COG908020Supporting Guidance: employer compliance: guidance by subject: computations: what to include for PAYE and NICs
  3. COG908030Supporting Guidance: employer compliance: guidance by subject: computations: example of a computation for PAYE and NICs
  4. COG908040Supporting Guidance: employer compliance: guidance by subject: computations: small amounts to be excluded for PAYE and NICs
  5. COG908050Supporting Guidance: employer compliance: guidance by subject: computations: construction industry scheme (CIS)
  6. COG908060Supporting Guidance: employer compliance: guidance by subject: computations: benefits in kind - employer willing to settle employee's liability
  7. COG908070Supporting Guidance: employer compliance: guidance by subject: computations: benefits in kind - employer not willing to settle employee's liability
  8. COG908080Supporting Guidance: employer compliance: guidance by subject: computations: trivial benefits
  9. COG908090Supporting Guidance: employer compliance: guidance by subject: computations: using estimates and obtaining agreement
  10. COG908091Supporting Guidance: employer compliance: guidance by subject: computations: estimating earnings for NICs purposes
  11. COG908092Supporting Guidance: employer compliance: guidance by subject: computations: estimating earnings for NICs purposes - identifying employees affected
  12. COG908093Supporting Guidance: employer compliance: guidance by subject: computations: estimating earnings for NICs purposes - the basis of estimates
  13. COG908094Supporting Guidance: employer compliance: guidance by subject: computations: estimating earnings for NICs purposes - posting (allocating) contributions to an employee's NI account
  14. COG908095Supporting Guidance: employer compliance: guidance by subject: settlement posting (allocating) contributions to an employee’s NI account-general
  15. COG908096Supporting Guidance: employer compliance: guidance by subject: class 1 NICs, time limits for paying class 1 NICs: late paid class 1 NICs
  16. COG908097Supporting Guidance: employer compliance: guidance by subject: settlement: posting (allocating) contributions to an employee’s NI account - how to decide whether to post contributions
  17. COG908098Supporting Guidance: employer compliance: guidance by subject: settlement: posting (allocating) contributions to an employee’s NI account - contributions ‘paid’
  18. COG908099Supporting Guidance: employer compliance: guidance by subject: settlement: posting (allocating) contributions to an employee’s NI account - contributions ‘treated as paid’
  19. COG908100Supporting Guidance: employer compliance: guidance by subject: settlement: posting (allocating) contributions to an employee’s NI account - exceptions to treating contributions as ‘treated as paid’
  20. COG908101Supporting Guidance: employer compliance: guidance by subject: settlement: posting (allocating) contributions to an employee’s NI account - contributions ‘deemed as paid’
  21. COG908102Supporting Guidance: employer compliance: guidance by subject: settlement: posting (allocating) contributions to an employee’s NI account - process to follow
  22. COG908103Supporting Guidance: employer compliance: guidance by subject: settlement: steps to follow where the employee is a director of the company
  23. COG908104Supporting Guidance: employer compliance: guidance by subject: settlement: steps to follow where the employee is not a director of the company
  24. COG908105Supporting Guidance: employer compliance: guidance by subject: settlement: procedure to be used when a NPS account cannot be traced
  25. COG908106Supporting Guidance: employer compliance: guidance by subject: settlement: posting (allocating) contributions to an employee’s NI account - process to follow: section 8 decisions
  26. COG908107Supporting Guidance: employer compliance: guidance by subject: NICs: estimating and posting (allocating) contributions to an employee’s NI account - process chart
  27. COG908108Supporting Guidance: employer compliance: guidance by subject: computations: no agreement to estimate
  28. COG908110Supporting Guidance: employer compliance: guidance by subject: computations: interest and penalties for estimates
  29. COG908120Supporting Guidance: employer compliance: guidance by subject: computations: extracts from records
  30. COG908130Supporting Guidance: employer compliance: guidance by subject: computations: accepting less than the full employer liability
  31. COG908140Supporting Guidance: employer compliance: guidance by subject: computations: preparation and checking
  32. COG908150Supporting Guidance: employer compliance: guidance by subject: computations: whether to charge interest
  33. COG908160Supporting Guidance: employer compliance: guidance by subject: computations: change in interest rate
  34. COG908170Supporting Guidance: employer compliance: guidance by subject: computations: calculating interest
  35. COG908180Supporting Guidance: employer compliance: guidance by subject computations: interest where the class 6 charge is paid late
  36. COG908190Supporting Guidance: employer compliance: guidance by subject computations agreement with employer or contractor