HMRC has updated its 2018 to 2019 CWG2 further guidance to Pay As You Earn (PAYE) and National Insurance contributions (NICs).
Section 5.11 on payments you make when an employee stops working for you has been updated. This section tells you what you should do if you make additional one-off payments such as at redundancy or retirement.
In particular, section 5.11.2 (action to take when you make additional one-off payments) and section 5.11.4 (tax relief for foreign service) have been updated.
The CWG2 guidance provides employers with detailed information on PAYE and NICs for current and previous tax years in some less common situations.
