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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
, see all updates

Supporting guidance: employer compliance guidance by subject: employer and contractor’s role: introduction

Employers are required to comply with Regulations covering

  • the operation of PAYE, NICs, Statutory Payments, Employment Allowance (from 6 April 2014), National Minimum Wage (NMW) and Student Loan Deductions (SLDs), and
  • the making of certain returns in respect of benefits and other expenses paid to their employees.

Contractors are required to comply with Regulations covering the operation of the Construction Industry Scheme (CIS).

Various guides, booklets, leaflets and supplements are issued to assist employers and contractors in understanding and operating schemes as well as online help and national helplines.

The guides/leaflets which employers and contractors will most frequently refer to are

  • Employer’s Further Guide to PAYE and NICs (CWG2)
  • Day-to-day Payroll in Real Time (E13)
  • Statutory leave and time off
  • Construction Industry Tax Deduction Scheme IR14/15 (CIS pre-6-4-2007)
  • Construction Industry Tax Deduction Scheme CIS340-349 (CIS post-6-4-2007)
  • Collection of Student Loans - Employer’s Guide (E17)
  • Class 1A National Insurance on Benefits in Kind (CWG5)
  • Expenses and Benefits - A Tax Guide (480)
  • Employee Travel (490)
  • National Minimum Wage - A Short Guide for Employers.