Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
, see all updates

Supporting Guidance: employer compliance: guidance by subject: computations: contents

  1. COG908010
    Introduction
  2. COG908020
    What to include for PAYE and NICs
  3. COG908030
    Example of a Computation for PAYE and NICs
  4. COG908040
    Small Amounts to be Excluded for PAYE and NICs
  5. COG908050
    Construction Industry Scheme ( CIS)
  6. COG908060
    Benefits in Kind - Employer Willing to Settle Employee's Liability
  7. COG908070
    Benefits in Kind - Employer Not Willing to Settle Employee's Liability
  8. COG908080
    Trivial Benefits
  9. COG908090
    Using Estimates and Obtaining Agreement
  10. COG908091
    Estimating Earnings for NICs Purposes
  11. COG908092
    Estimating Earnings for NICs Purposes - Identifying Employees Affected
  12. COG908093
    Estimating Earnings for NICs Purposes - The Basis of Estimates
  13. COG908094
    Estimating Earnings for NICs Purposes - Posting (Allocating) Contributions to an Emplyee's NI Account
  14. COG908095
    Settlement Posting (Allocating) Contributions to an Employee's NI Account - General
  15. COG908096
    Class 1 NICs: Time limits to paying Class1 NICs: Late paid Class 1 NICs
  16. COG908097
    Settlement Posting (Allocating) Contributions to an Employee's NI Account - How to decide whether to post contributions
  17. COG908098
    Settlement Posting (Allocating) Contributions to an Employee's NI Account- Contributions 'Paid'
  18. COG908099
    Settlement Posting (Allocating) Contributions to an Employee’s NI Account - Contributions 'Treated as Paid'
  19. COG908100
    Settlement Posting (Allocating) Contributions to an Employee’s NI Account – Exceptions to treating Contributions as 'Treated as Paid'
  20. COG908101
    Settlement Posting (Allocating) Contributions to an Employee’s NI Account - Contributions 'Deemed as Paid'
  21. COG908102
    Settlement Posting (Allocating) Contributions to an Employee’s NI Account – Process to Follow
  22. COG908103
    Steps to follow where the employee is a director of the company.
  23. COG908104
    Steps to follow where the employee is not a director of the company
  24. COG908105
    Procedure to be used when a NPS account cannot be traced
  25. COG908106
    Settlement Posting (Allocating) Contributions to an Employee’s NI Account – Process to Follow: Section 8 Decisions
  26. COG908108
    No Agreement to Estimate
  27. COG908110
    Interest and Penalties for Estimates
  28. COG908120
    Extracts from Records
  29. COG908130
    Accepting less than the full Employer Liability
  30. COG908140
    Preparation and Checking
  31. COG908150
    Whether to Charge Interest
  32. COG908160
    Change in Interest Rate
  33. COG908170
    Calculating Interest
  34. COG908180
    Interest Where the Class 6 Charge is Paid Late
  35. COG908190
    Agreement with Employer or Contractor