This notice cancels and replaces Notice 162 cider production (September 2017). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

Tax advisers and agents will find the above guidance helpful in completing the following end of year forms:

• P11D
• P11D(b)
• P9D – only for 2015 to 2016 and earlier years

Guidance on reporting Bank and Building Society Interest (BBSI, formerly Type 17) and Other Interest (OI, formerly type 18) to HM Revenue and Customs (HMRC).

This helpsheet explains in detail the 3 conditions you must meet to qualify for the disability element of Working Tax Credit.

The conditions are, you:

• usually work for 16 hours or more a week
• have a disability that puts you at a disadvantage in getting a job
• currently get, or have been getting, a qualifying sickness or disability benefit

Helpsheets are for guidance only and reflect the HM Revenue and Customs position at the time of writing.

This list includes all bodies approved by the commissioners for HMRC up to April 2017.

Professional organisations can apply for approval for tax relief using form P356.

If you are calculating manually this example shows how to use these tables.

Use our sick pay calculator

Use these tables, if you are calculating manually, to check the latest start dates for employment for Statutory Paternity Pay.

Use our maternity and paternity pay calculator

National Insurance contributions tables for foreign-going mariners and deep sea fishermen.

Use the tables in this booklet to calculate National Insurance contributions (NICs) for employees and for whom NICs are payable under contribution Table letters A, H, J, M and Z.

These employer guides are for current and previous tax years, each explains tax law relating to:

• employee travel, including
  • expenses payments
  • benefits
• the valuation of non-cash benefits received by any taxpayer
  • on or after 6 April 1998 in connection with termination of employment
  • from an employer-financed retirement benefits scheme