Corrections to CWG2 Employee Further Guide to PAYE and NICs

Thursday, May 26th, 2011

A number of amendments have been made to the CWG2 guidance for employers.

HMRC has announced that an updated version of booklet CWG2 Employer Further Guide to PAYE and NICs is available to download.  It shows “03/11” on the back cover.  For employers who have obtained printed copies of the CWG2 from the Employer Orderline, a correction supplement is also available to download, although a paper version of the supplement will be sent to them automatically.

The corrections include:

  • tax code 0T instructions for the taxation of payments to leavers, including statutory payments made after an employee has left
  • corrections to some NICs aggregation examples
  • corrections to the P46 procedures for students whose earnings exceed the personal allowance or whose employment continues into term time
  • the updated statutory mileage rate for cars and vans.

Further information:

CWG2(2011) Employer Further Guide to PAYE and NICs

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