Guidance
Insolvency practitioner bulletin 3 (2024): paying Income Tax and National Insurance contributions due to HMRC
This bulletin tells you about paying HMRC all the Income Tax and National Insurance contributions due if an administrator pays employees, during the period of administration.
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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 that you should deduct and account for all the Income Tax and National Insurance contributions due for the payment period, when a payment to an employee covers pre and post-appointment periods.