Guidance

Insolvency practitioner bulletin 4 (2024): update on 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.

• From: HM Revenue & Customs
• Published: 31 January 2025

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Update on paying Income Tax and National Insurance contributions due to HMRC — insolvency practitioner bulletin 4 (2024)

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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.

This bulletin replaces Insolvency practitioner bulletin 3 (2024): paying Income Tax and National Insurance contributions due to HMRC.

Published 31 January 2025