Gone are the days of paper booklets. However, we often have ‘e-libraries’ of information, downloaded and stored for reference. Over the last few weeks and months, payroll guidance has trickled out, not all of which has been correct first time around. Therefore, at the start of tax year 2019/20, we have consolidated all of this and present an up-to-date library of links to all of the booklets and guidance that you should need to start the new tax year for download or bookmarking.

Do watch out for changes to guidance and booklets throughout the year though:

Income Tax

Note that the Calculator Method tables were discontinued from 2017/18 onwards.  There are also some in-depth manuals that are worth bookmarking:

National Insurance
  • National Insurance rates and categories (Gov.UK guidance)
  • National Insurance Contributions and Statutory Payments Toolkit
  • CA38 (Table Letters A, H, J, M and Z)
  • CA40 (Employee-only Contributions)
  • CA41 (Table Letters B and C – make sure you use this version and not the one that was published 19 February 2019)
  • CA42 (Foreign-going mariners and deep-sea fisherman)
  • CA44 (Directors guidance)
  • CWG2 (Further guide to PAYE and NICs 07 March 2019 version)

Please keep an eye out for changes and updates to the CWG2 (and the new surprise to the payroll profession of updates that happen without telling us what has been updated!).  There is also the National Insurance Manual for in-depth reading about all things 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 Pay
Statutory Adoption Pay
Statutory Paternity Pay
  • SPP and Leave (Employer guide)
  • SPP (birth – table of dates for employee entitlement)
  • SPP (adoption – table of dates for employee entitlement)
Statutory Shared Parental Pay

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 that we used to have.  My starting place for in-depth guidance is to consult the Statutory Payments Manual though I accept that this is an acquired taste!

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

Student Loans

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.  The Student Loans Manual is a good read.

Expenses and Benefits

Remember that 2018/19 tax year is not finished until the P11Ds have gone in. The below will be useful in finishing the old tax year and working in the new:

  • P11D (pdf)
  • P11D (online)
  • P11D(b)
  • ‘No return of Class 1A National Insurance contributions’ (UK)
  • 480 (Expenses and Benefits ‘amended March 2019’ version)
  • 490 (Employee travel)
  • CWG5 (Class 1A NICs on benefits in kind 22 February 2019 version)
  • Expenses and Benefits Toolkit
  • Company car tax appropriate percentages ready reckoner
  • Accommodation Working Sheet 1
  • Cars and Car Fuel Working Sheet 2
  • Cars and Car Fuel (OpRA) Working Sheet 2b
  • Vans Working Sheet 3
  • Loans Working Sheet 4
  • Relocation Working Sheet 5
  • Mileage Working Sheet 6

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