Guidance and regulation

Learn more about your responsibilities as a company director.

• From: HM Revenue & Customs
• Updated: 8 April 2024

Check if you should pay National Insurance in the UK or social security contributions in the EU, Gibraltar Iceland, Liechtenstein, Norway, or Switzerland. 

• From: HM Revenue & Customs
• Updated: 17 January 2024

What you need to do after getting a letter from HMRC following a correction to your National Insurance contributions after 6 November 2022.

• From: HM Revenue & Customs
• Updated: 10 July 2023

Use these booklets to manually calculate contributions for employees who must pay National Insurance.

• From: HM Revenue & Customs
• Updated: 5 April 2024

Check the availability and any issues affecting the approval and set up of your agent services account if you are not based in the UK.

• From: HM Revenue & Customs
• Updated: 4 April 2024

Find out if you can claim relief from employer Class 1 National Insurance contributions when you employ someone in a UK Freeport or Investment Zone special tax site.

• From: HM Revenue & Customs
• Updated: 8 April 2024

Find out about paying Income Tax and National Insurance contributions if you arrive in the UK but are still working for an employer in Ukraine.

• From: HM Revenue & Customs
• Updated: 6 October 2022

This leaflet explains the impact of taxes, National Insurance contributions, tax credits and State Pensions for lesbian, gay, bisexual and transgender customers.

• From: HM Revenue & Customs
• Updated: 1 September 2011

Find guidance about Income Tax and National Insurance contributions for the NHS widening access training scheme (WATS) if you are an NHS employee or employer.

• From: HM Revenue & Customs
• Updated: 25 February 2020

Find out how much Income Tax and National Insurance contributions to pay on sporting testimonial income.

• From: HM Revenue & Customs
• Updated: 12 March 2020

This helpsheet is about HMRC's voluntary arrangements service which helps and supports businesses in temporary financial difficulties.

• From: HM Revenue & Customs
• Updated: 15 December 2011

This overview highlights the main Summer budget 2015 announcements made by the Chancellor.

• From: HM Revenue & Customs
• Updated: 8 July 2015

Tax avoidance schemes that HMRC believe to be live and widely available, to help those using them to avoid tax.

• From: HM Revenue & Customs
• Updated: 25 February 2020

Ask HMRC to confirm you only pay UK National Insurance contributions whilst working in a country which has a social security agreement, also known as a reciprocal agreement with the UK.

• From: HM Revenue & Customs
• Updated: 29 April 2024

Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.

• From: HM Revenue & Customs
• Updated: 29 June 2015

Apply online for a PDU1 certificate for unemployment benefit if you live or will be living abroad or for a paper statement of your National Insurance contributions.

• From: HM Revenue & Customs
• Updated: 28 March 2024

An overview of announcements made by HM Revenue and Customs (HMRC) for Budget 2014.

• From: HM Revenue & Customs
• Updated: 19 March 2014

An A to Z of countries Social Security agreements with contribution provisions and the corresponding Statutory Instrument numbers.

• From: HM Revenue & Customs
• Updated: 4 September 2013

Apply to support your clients with their tax responsibilities and get quicker access to HMRC services on their behalf.

• From: HM Revenue & Customs
• Updated: 29 June 2020

Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.

• From: HM Revenue & Customs
• Updated: 17 April 2013