The CWG2 is the ‘Employer further guide to PAYE and National Insurance contributions’, heralded as the place to go for Income Tax and National Insurance issues where we require ‘important information to help’ run payroll or information covering ‘some less common situations’.
Payroll professionals agree this is an important document and, as such, members need to ensure they have the latest version. Ahead of the start of the new tax year, the CWG2 for 2026/27 was published on 18 February 2026.
For Bookkeepers
As above, ICB recommends members refer to the latest version of this valuable document. If not, the important information contained may be out of date.
It is always updated as we progress through the tax year. The 2025/26 version was updated five times since its original publication on 12 February 2025:
1. 06 April 2025;
2. 01 May 2025;
3. 29 August 2025;
4. 18 September 2025; and
5. 17 December 2025
ICB will keep members advised of when it is updated and why. As we stand at the time of writing, the latest version is dated 18 February 2026.
