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The Commissioners of Revenue and Customs have issued their annual “directions” stating that the date at which the decision will be made by HMRC on each employer’s size for mandatory electronic filing and payments for the 2009/10 tax year is Sunday, 19 October 2008.

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Posted August 18th, 2008 | No Comments »

HMRC has published a consultation document entitled Equality Impact Assessment for Consultation – Implementation of Compulsory Online Filing for VAT, Corporation Tax and Employers’ Annual and In-Year PAYE Returns, which seeks comments on the effect of mandatory online filing, in particular in the areas of language, religion and disability.

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Posted August 4th, 2008 | No Comments »

The decision on whether a PAYE scheme is to be treated as a small, medium-sized or large employer for
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Posted July 7th, 2008 | No Comments »