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HMRC have published the discussion document PAYE Pooling.
At present, each employer has its own PAYE reference, but many organisations are made up of a number of separate entities, and operating separate schemes can impose an excessive administrative burden.
If the pooling proposals are taken forward, ‘connected employers’ will be able to nominate one business as a representative, which will include all the others along with itself in a single PAYE scheme.
There is no specific definition of connected employers, but the taxman envisages there would be ‘some commonality in business and ownership’.
The discussion paper sets out the perceived advantages and disadvantages of pooling and asks for answers to some questions. The closing date for comments is 15 December 2011.
