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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: liaison: PAYE, SA & NIC group (PSN)

Tax Liability

For information see the Employment Income Manual (EIM)

NIC Liability

For information see the National Insurance Manual (NIM)

Further help on both Tax & NIC technical liability issues should be obtained from Employment Status & Intermediaries (ES&I)- COG904550. If necessary the ES&I will consult PSN either via the helpline or by a submission.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) PSN site(This content has been withheld because of exemptions in the Freedom of Information Act 2000)