HMRC have published the 2024/25 version of CWG2 – its guidance for employers on PAYE and NICs. CWG5 on Class 1A NICs on benefits in kind, termination payments and sporting testimonial payments is also updated for 2024/25. The section on using substitute forms has also been updated in the 2023/24 and 2024/25 editions of the guidance.
HMRC have published the 2024/25 version of CWG2 – its guidance for employers on PAYE and NICs. CWG5 on Class 1A NICs on benefits in kind, termination payments and sporting testimonial payments is also updated for 2024/25. The section on using substitute forms has also been updated in the 2023/24 and 2024/25 editions of the guidance.
