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Official guidance
Compliance Operational Guidance

COG908000 · Supporting Guidance: employer compliance: guidance by subject: computations

  • COG908010 · Introduction
  • COG908020 · What to include for PAYE and NICs
  • COG908030 · Example of a computation for PAYE and NICs
  • COG908040 · Small amounts to be excluded for PAYE and NICs
  • COG908050 · Construction industry scheme (CIS)
  • COG908060 · Benefits in kind - employer willing to settle employee's liability
  • COG908070 · Benefits in kind - employer not willing to settle employee's liability
  • COG908080 · Trivial benefits
  • COG908090 · Using estimates and obtaining agreement
  • COG908091 · Estimating earnings for NICs purposes
  • COG908092 · Estimating earnings for NICs purposes - identifying employees affected
  • COG908093 · Estimating earnings for NICs purposes - the basis of estimates
  • COG908094 · Estimating earnings for NICs purposes - posting (allocating) contributions to an employee's NI account
  • COG908095 · Supporting Guidance: employer compliance: guidance by subject: settlement posting (allocating) contributions to an employee’s NI account-general
  • COG908096 · Supporting Guidance: employer compliance: guidance by subject: class 1 NICs, time limits for paying class 1 NICs: late paid class 1 NICs
  • COG908097 · Supporting Guidance: employer compliance: guidance by subject: settlement: posting (allocating) contributions to an employee’s NI account - how to decide whether to post contributions
  • COG908098 · Supporting Guidance: employer compliance: guidance by subject: settlement: posting (allocating) contributions to an employee’s NI account - contributions ‘paid’
  • COG908099 · Supporting Guidance: employer compliance: guidance by subject: settlement: posting (allocating) contributions to an employee’s NI account - contributions ‘treated as paid’
  • COG908100 · Supporting Guidance: employer compliance: guidance by subject: settlement: posting (allocating) contributions to an employee’s NI account - exceptions to treating contributions as ‘treated as paid’
  • COG908101 · Supporting Guidance: employer compliance: guidance by subject: settlement: posting (allocating) contributions to an employee’s NI account - contributions ‘deemed as paid’
  • COG908102 · Supporting Guidance: employer compliance: guidance by subject: settlement: posting (allocating) contributions to an employee’s NI account - process to follow
  • COG908103 · Supporting Guidance: employer compliance: guidance by subject: settlement: steps to follow where the employee is a director of the company
  • COG908104 · Supporting Guidance: employer compliance: guidance by subject: settlement: steps to follow where the employee is not a director of the company
  • COG908105 · Supporting Guidance: employer compliance: guidance by subject: settlement: procedure to be used when a NPS account cannot be traced
  • COG908106 · Supporting Guidance: employer compliance: guidance by subject: settlement: posting (allocating) contributions to an employee’s NI account - process to follow: section 8 decisions
  • COG908107 · Supporting Guidance: employer compliance: guidance by subject: NICs: estimating and posting (allocating) contributions to an employee’s NI account - process chart
  • COG908108 · No agreement to estimate
  • COG908110 · Interest and penalties for estimates
  • COG908120 · Extracts from records
  • COG908130 · Accepting less than the full employer liability
  • COG908140 · Preparation and checking
  • COG908150 · Whether to charge interest
  • COG908160 · Change in interest rate
  • COG908170 · Calculating interest
  • COG908180 · Supporting Guidance: employer compliance: guidance by subject computations: interest where the class 6 charge is paid late
  • COG908190 · Supporting Guidance: employer compliance: guidance by subject computations agreement with employer or contractor
  1. Supporting Guidance: employer compliance: guidance by subject: computations: contents
  2. Supporting Guidance: employer compliance: guidance by subject: computations: small amounts to be excluded for PAYE and NICs

COG908040 | Supporting Guidance: employer compliance: guidance by subject: computations: small amounts to be excluded for PAYE and NICs

From HM Revenue & Customs · Compliance Operational Guidance

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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