Booklet CWG2, the Employer Further Guide to PAYE and NICs, is an essential addition to the day-to-day guidance that is on the Gov.uk Website. The CWG2 is described as giving “more information and [covering] less common situations”. This is the booklet that I usually refer to, even if the situation is a day-to-day one.
There have been two updates to the 2017-18 guidance originally published on 22 February 2017 (at which time it ceased to be published as a pdf document by HMRC):
The TAS information can now be obtained using the following contact details:
National Insurance Contributions and Employer Office
HM Revenue and Customs
Phone: 0300 200 3200