There have been several updates or corrections to errors in information that HMRC have recently publicised.  As Cintra has pointed out, inconsistent guidance can lead to the inconsistent operation of PAYE, as employers may not always have the latest version of the guidance to refer to.

In an attempt to ensure the consistent operation of PAYE, we have put together a list of the essential PAYE booklets, tables and leaflets.  We also include links to HMRC’s internal manuals.  At the time of writing, these are the latest versions:

Income Tax
National Insurance Contributions
Student Loans
Statutory Payments


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