Guidance

Insolvency practitioner bulletin 2 (2024): record tax and National Insurance payments for former employees

This bulletin explains how to make sure tax and National Insurance payments for former employees on an insolvent entity are recorded and allocated correctly.

From:
HM Revenue & Customs
Published
31 January 2025

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Record tax and National Insurance payments for former employees — insolvency practitioner bulletin 2 (2024)

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Details

This bulletin has been published for information purposes only, HMRC cannot guarantee the accuracy of the content.

This bulletin explains:

  • when you need to record tax and National Insurance due on a dividend paid to former employees of an insolvent entity
  • when you need to set up an Employment Protection Act (EPA) PAYE Scheme
  • how to set up the scheme
  • what you need to submit if making additional payments after a final Full Payment Submission (FPS) has been submitted

Updates to this page

Published 31 January 2025

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