Do be cautious of ‘grapevine’ information and at least double check it with a reliable source.  Telling HMRC that “a friend told you that plumbers are always self-employed”, for example, is unlikely to be viewed by HMRC as taking care.

The following documents may be updated from time to time by HMRC; try to ensure that you are always using the most up-to-date version.

• Expenses and Benefits Booklet 480
• Employee Travel Booklet 490
• Construction Industry Scheme CIS 340
• The A-Z of Expenses and Benefits
• Overview of PAYE Settlement Agreements
• Overview of P11D Reporting
• PAYE and payroll for employers
• CWG2 Further Guide to PAYE and National Insurance Contributions
• Income Tax Rates and Allowances: current and past
• Tronc Scheme
• Foreign Entertainers
• Salary Sacrifice Schemes
• Employment Status Indicator