Updated CWG2 guidance: further guide to PAYE and National Insurance contributions

Published on: 02 November 2021

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Specialist Tax Regulatory Materials

Article summary

HMRC has updated its CWG2 leaflet with information about the Convention on Social Security Coordination between the UK and the Swiss Confederation and what employers need to do if an employee does not provide a certificate showing the social security contributions they must pay in another country.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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