National Insurance and Tax

• Check your payroll calculations manually - GOV.UK (www.gov.uk)

• CA44: National Insurance for company directors - GOV.UK (www.gov.uk)

• Employment Income Manual - HMRC internal manual - GOV.UK (www.gov.uk) 

• National Insurance Manual - HMRC internal manual - GOV.UK (www.gov.uk) 

• Class 1A National Insurance contributions on benefits in kind (CWG5) - GOV.UK (www.gov.uk) 

• CWG2: further guide to PAYE and National Insurance contributions - GOV.UK (www.gov.uk)

• CA44: National Insurance for company directors - GOV.UK (www.gov.uk) 

• National Insurance rates and categories: Contribution rates - GOV.UK (www.gov.uk)