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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: settlement: steps to follow where the employee is not 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

From HM Revenue & Customs · Compliance Operational Guidance

This guidance has moved to the Customer Compliance Guidance Hub.

To access the guidance, please go to the Hub and select your business area. You’ll find the guidance you need in the Employer Duties tile. Select the background information tab and then Compliance operational guidance from the drop-down tab. This page is included in 'Computations'.

For help accessing and navigating the Hub, please see our e-learning product on Kallidus: 0018424 ‘How to access and use guidance’.

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