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PAYE and NIC deductions cover the systems by which employers operate income tax and national insurance from employees’ pay and report these amounts to HM Revenue & Customs. A solicitor practising in this area helps employers set up compliant payrolls, drafts and reviews payslips, submits Real Time Information, and handles ongoing employer duties. They assist with coding notices, penalties, and post‑employment adjustments, and represent the client in dealings with HMRC in investigations or repayment claims.
The solicitor handles the technical payroll rules, the interaction with HMRC online submissions, and the potential disputes over coding notices or penalties, including complex payroll corrections and recoveries under national insurance and income tax regimes.
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