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24 April 2009
Draft regulations for compulsory online filing
Draft regulations for compulsory online filing of PAYE and NICs are available on HMRC’s website.
Under proposals announced by Government in the 2002 and 2006 Budgets, compulsory online filing will start to apply to small businesses and employers from April 2010.
Employers employing 50 or more employees must already file their annual returns and in year forms online.
The regulations amend the Income Tax (Pay As You Earn) Regulations 2003 (SI 2003/2682) and the Social Security (Contributions) Regulations 2001.
Comments on these draft regulations should be sent by 3 July 2009 to Lynn Carroll on or Nicky Prys-Jones at: PAYE, SA & NICS, Area 1E/08, 100 Parliament Street, London SW1A 2BQ; tel 020 7147 2636/0131 473 4839, or by email.
