No longer do we have paper and booklets for our day-to-day payroll guidance. Nowadays, we download the information that we need or add links to our favourites...

The new online booklets and guidance has been trickling out over the last week or so. For the benefit of the profession, and to save you searching high and low, here are links to all of the booklets and guidance that you should need to start the new tax year for download or bookmarking:

Tax

Note that the Calculator Method tables were discontinued from 2017/18 onwards.

National Insurance

  • CA38 (Table Letters A, H, J, M and Z)
  • CA40 (Employee-only Contributions)
  • CA41 (Table Letters B and C)
  • CA42 (Foreign-going mariners and deep-sea fisherman)
  • CA44 (Directors guidance)
  • CWG2 (Further guide to PAYE and NICs)

Statutory Payments

There is no direct replacement to the booklets that we used to have on the statutory payments. However, guidance can be found on the below links:

Statutory Sick Pay

  • SSP (Employer guide to pay)
  • SSP (linking tables)

There is also the ‘Calculate your employee’s SSP’ tool.

Statutory Maternity

  •  SMP and Leave (Employer guide)
  • SMP (table of dates for employee entitlement)

Statutory Adoption

  • SAP and Leave (Employer guide)
  • SAP (table of dates for employee entitlement)

Statutory Paternity

  • SPP and Leave (Employer guide)
  • SPP (birth – table of dates for employee entitlement)
  • SPP (adoption – table of dates for employee entitlement)

Statutory Shared

Note that HMRC’s use of the word ‘guidance’ can be translated as ‘basic guidance’ – it is no replacement at all for the specialist booklets and these are sorely missed. Possibly, a better starting place for in-depth guidance is to consult the Statutory Payments Manual.

There is also a Maternity and paternity calculator (for calculating SMP, SAP and SPP).

Student Loans

  • SL3 (Student Loan Deduction Tables)
  • Guidance for employers (**Updated 06 April 2018**)

The E17 ‘Collection of Student Loans’ booklet was discontinued from 06 April 2016. Previous versions of the booklet are still available on the Gov.UK Website.

Expenses and Benefits

  • 480 (Expenses and Benefits)
  • 490 (Employee travel)
  • CWG5 (Class 1A NICs on benefits in kind)

Happy reading and Happy New Tax Year!

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