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Official guidance
Compliance Operational Guidance

COG930000 · Supporting Guidance: employer compliance: guidance by subject: directors

  • COG930010 · Overview
  • COG930020 · PAYE and NIC
  • COG930030 · NIC for company directors - how to check
  • COG930040 · Liaison - S175 ITEPA 2003/S419 ICTA 1988
  • COG930050 · Penalty position
  • COG930060 · Recovery from director personally
  • COG930070 · Operation of PAYE and self assessment (SA)
  • COG930080 · Failure to operate PAYE - potential benefit implication of section 223 ITEPA 2003
  1. Supporting Guidance: employer compliance: guidance by subject: directors: contents
  2. Supporting Guidance: employer compliance: guidance by subject: directors: NIC for company directors - how to check

COG930030 | Supporting Guidance: employer compliance: guidance by subject: directors: NIC for company directors - how to check

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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