A6.904 Guidance for employers

Administration and compliance

A6.904 Guidance for employers

A6.904 Guidance for employers

HMRC publish extensive guidance to assist employers in meeting their obligations. All of the information is available on their website1.

Employers should not however rely on HMRC guidance alone, as highlighted in the residence case of Davies and another; Gaines-Cooper2.

The key sources of reference for an employer include:


    •     Employer's Further Guide to PAYE (CWG2)


    •     Guide to Class 1A National Insurance on Expenses and Benefits (CWG5)


    •     CIS Guide (CIS 340)


    •     Benefits and Expenses Guide (Booklet 480)

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