Tips

E24(2010)

Tips, Gratuities, Service Charges and Troncs

A guide to: • Income Tax • National Insurance contributions • National minimum wage issues, and • VAT

HMRC 04/10

Help and further guidance
Help and further guidance about tax and National Insurance contributions (NICs) is available from the following sources.

Yr Iaith Gymraeg Ffoniwch 0845 302 1489 i dderbyn fersiynau Cymraego ffurflenni a chanllawiau.

By phone – Employer Helplines
New employers and employers with less than three years payroll experience New Employer Helpline 0845 60 70 143 8.00am to 8.00pm Monday to Friday 8.00am to 5.00pm Saturday and Sunday Employer Helpline 08457 143 143 8.00am to 8.00pm Monday to Friday 8.00am to 5.00pm Saturday and Sunday 0845 602 1380 (only people with specialisedequipment such as Minicom are able to use this service)

The Internet
Go to our website at www.hmrc.gov.uk/paye

Your Employer CD-ROM
Your Employer CD-ROM has most of the forms and guidance you will need to run your payroll throughout the year. The CD-ROM has: • a P11 calculator that will work out and record your employees' tax, NICs and Student Loan deductions every pay day with a linked P32 recordof deductions that works out what you need to pay us • a range of other calculators that work out car and car fuel benefit, statutory payments and Student Loan deductions. If you have used the P11 calculator for all your employees during the year and have nine or less employees at 5 April you can send us your Employer Annual Return online. There is also: • a Learning Zone to help you understandpayroll topics such as statutory payments, Student Loan deductions and PAYE Online • a Payroll Basics section for new and less experienced employers explaining what to do when employing someone for the first time.

Employers with more than three years payroll experience

If you have a hearing or speech impairment, and use a textphone

A list of Helplines and opening hours is available: • onour website at www.hmrc.gov.uk/contactus/helplines.htm • on your CD-ROM, and • in your Employer Bulletin. Help and advice about national minimum wage can be obtained from www. businesslink.gov.uk or by calling the Pay and Work Rights Helpline on 0800 917 2368 8.00am to 8.00pm Monday to Friday and 9.00am to 1.00pm Saturday.

Employer Helpbooks
Our employer helpbooks are designed to help youunderstand and operate PAYE, NICs and other payroll related matters. The helpbooks are for guidance only, they are not comprehensive and have no legal force. We also have many other leaflets and booklets that give further guidance, for example: • CWG2 Employer Further Guide to PAYE and NICs • CWG5(2010) Class1A NICs on benefits in kind • 480(2010) Expenses and Benefits - A tax guide

Your HM Revenue& Customs office
Your own HM Revenue & Customs (HMRC) office can also help you. All our office contact details are on our website at www.hmrc.gov.uk/local/employers/index.htm Please tell us your employer reference which is on correspondence from your HMRC office.

In person
We can help with many payroll topics, explaining: • what you need to do

• 490 Employee travel - A tax and NICs guidefor employers. You can view, download and order the full range of helpbooks, booklets and other forms and guidance from our website at www.hmrc.gov.uk/employers/emp-form.htm or from your Employer CD-ROM. Or you can order copies from the Employer Orderline: • by phone 08457 646 646 • by fax 08702 406 406. Forms and guidance in Braille, larger print and audio For details of employer forms andguidance in Braille, larger print or audio call the Employer Orderline on 08457 646 646 and ask to speak to the Customer Service Team.

• the deadlines you need to meet • the forms you need to fill in • the records you need to keep. This education is available through a range of workshops which are free of charge. Further information is available from our website at www.hmrc.gov.uk/bst or by calling...